Rule 156
Recovery through court.
GST
DEMANDS AND RECOVERY
Rule 156 of Central Goods and Services Tax Rules, 2017
Recovery through court.-
156. 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 spec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =