Section 156: Recovery through court

Jharkhand Goods and Services Tax (SGST) Rules, 2017. Part AState Rules of Jharkhand · 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 there under as if it were a fine imposed by him.

Where this provision sits

Act	Jharkhand Goods and Services Tax (SGST) Rules, 2017. Part A
Section	156
Marginal note	Recovery through court
Jurisdiction	State of Jharkhand
Status	In force as published by the source

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