THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XVIII  -  DEMANDS AND RECOVERY
Rule - 146
Year  

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Recovery through execution of a decree, etc.

146. Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.