Rule 146 – Rules – DEMANDS AND RECOVERY – Central Goods and Services Tax Rules, 2017 – Rule 146 – Recovery through execution of a decree, etc.- 146. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), exe
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