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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Third-person GST recovery: notice to deposit in FORM GST DRC-13 and certificate of discharge in FORM GST DRC-14.</h1> The proper officer may serve a notice in FORM GST DRC-13 on a statutory third person directing deposit of a specified amount; when the third person pays that amount, the proper officer shall issue FORM GST DRC-14 to record the particulars of the liability discharged.

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