Section 156: Recovery through court

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause

(f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	156
Marginal note	Recovery through court
Jurisdiction	Central
Status	In force as published by the source

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