THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XVIII  -  DEMANDS AND RECOVERY
Rule - 156
Year  

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Recovery through court.

156. Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned, the amount specified thereunder as if it were a fine imposed by him.