Recovery as fine procedure requires application via designated GST form to recover amounts from the person concerned. When an amount is to be recovered as if it were a fine under the Code of Criminal Procedure, the proper officer must apply to the appropriate Magistrate under the statutory recovery provision using the prescribed GST application form to recover the specified amount from the person concerned as if it were a fine.
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 as fine procedure requires application via designated GST form to recover amounts from the person concerned.
When an amount is to be recovered as if it were a fine under the Code of Criminal Procedure, the proper officer must apply to the appropriate Magistrate under the statutory recovery provision using the prescribed GST application form to recover the specified amount from the person concerned as if it were a fine.
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