Section 146 in Rajasthan Goods and Services Tax Rules, 2017
146. Recovery through execution of a decree, etc.
- 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 (Central Act No. 5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.
