GST recovery through civil court decree execution and mortgage enforcement, with net proceeds credited toward the recoverable dues. Recovery of GST dues may be made through execution of a civil court decree where money is payable to the defaulter, or through sale in enforcement of a mortgage or charge. The proper officer must send a request in FORM GST DRC-15 to the court, and the court shall, subject to the Code of Civil Procedure, 1908, execute the attached decree and credit the net proceeds towards settlement of the recoverable amount.
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.
GST recovery through civil court decree execution and mortgage enforcement, with net proceeds credited toward the recoverable dues.
Recovery of GST dues may be made through execution of a civil court decree where money is payable to the defaulter, or through sale in enforcement of a mortgage or charge. The proper officer must send a request in FORM GST DRC-15 to the court, and the court shall, subject to the Code of Civil Procedure, 1908, execute the attached decree and credit the net proceeds towards settlement of the recoverable amount.
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