Recovery through court: GST recovery as fine requires application before the Magistrate in prescribed form for recovery from the person concerned. Recovery of an amount as if it were a fine under the Code of Criminal Procedure, 1973 is to be pursued by the proper officer through an application before the appropriate Magistrate in FORM GST DRC-19. The application is made under clause (f) of sub-section (1) of section 79 to recover from the person concerned the amount specified, treating it as a fine imposed for that purpose.
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.
Recovery through court: GST recovery as fine requires application before the Magistrate in prescribed form for recovery from the person concerned.
Recovery of an amount as if it were a fine under the Code of Criminal Procedure, 1973 is to be pursued by the proper officer through an application before the appropriate Magistrate in FORM GST DRC-19. The application is made under clause (f) of sub-section (1) of section 79 to recover from the person concerned the amount specified, treating it as a fine imposed for that purpose.
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