Provisions under Rule 156 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Recovery through Court”, are as under:
CGST Rule 156: Recovery through Court (Chapter-XVIII: DEMANDS AND RECOVERY)
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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 139 to 162 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (3rd Amendment) Rules, 2017 Notification No. 15/2017 Central Tax dt. 1 July 2017, applicable w.e.f. 1 July 2017.
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