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.
Section 156: Recovery through court
The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017
Where this provision sits
| Act | The Central Goods and Services Tax (CGST) Rules 2017 |
|---|---|
| Section | 156 |
| Marginal note | Recovery through court |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
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