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of <h1>Civil Court to Enforce Decree for Money or Mortgage Sale via FORM GST DRC-15 Under CGST Rules 2017</h1> Where a defaulter owes an amount under a civil court decree for money payment or sale in mortgage enforcement, the proper officer must request the court using FORM GST DRC-15. The court, adhering to the Code of Civil Procedure, 1908, will execute the decree and apply the net proceeds to settle the recoverable amount under the Central Goods and Services Tax Rules, 2017.
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