Section 156: Recovery of Amounts as Fines through Court
If an amount needs to be collected as if it were a fine under the Code of Criminal Procedure, 1973, the responsible officer must file an application with the appropriate Magistrate. This is done following the guidelines in clause (f) of sub-section (1) of section 79. The application should be submitted using FORM GST DRC-19. The purpose of this process is to recover the specified amount from the individual as if it were a fine imposed by the Magistrate.
Note: It is an AI generated summary for reference purpose only.
156. Recovery through court
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- 19to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.
