Rule 156 of the CGST Act – Recovery through court
Rule 156 of the CGST Act –
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.
Summary-
An application to the magistrate is required in form DRC-19. When recovery is required.