Rule 156 - Recovery through court

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.