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<h1>Tax officer must use GST DRC-19 and follow clause (f) procedure to recover amounts treated as fines</h1> Where an amount is recoverable as if it were a fine under criminal procedure law, the competent tax officer must apply to the appropriate Magistrate to effect recovery. The application must follow the procedural provision specified in clause (f) of the relevant subsection and be submitted using the prescribed form GST DRC-19. The Magistrate is to recover the specified amount from the concerned person as though it were a fine imposed by that Magistrate.