Chapter - XVIII of CGST Rules, 2017
DEMANDS AND RECOVERY
RULE 146. Recovery through execution of a decree, etc (corresponding
section 79)
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.