Section 160: Recovery from company in liquidation

Q: What does Section 160 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) deal with?

Section 160 TCARR pertains to "Recovery from company in liquidation". It is part of the The CGST (Appeals and Revision) Rules, 2017, a legislation enacted by the Parliament of India. Section 160 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: Is Section 160 TCARR still in force?

Yes, Section 160 of the The CGST (Appeals and Revision) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 160 TCARR?

धारा 160 TCARR is the Devanagari Hindi reference for Section 160 of the The CGST (Appeals and Revision) Rules, 2017. Section 160 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: What is Dhara 160 TCARR?

Dhara 160 TCARR is the Roman Hindi reference for Section 160 of the The CGST (Appeals and Revision) Rules, 2017. "Dhara" means "Section" in Hindi. Section 160 of The CGST (Appeals and Revision) Rules, 2017 (TCARR) governs recovery from company in liquidation. As verified on 19 May 2026.

Q: How to cite Section 160 of The CGST (Appeals and Revision) Rules, 2017?

Cite as: "Section 160, The CGST (Appeals and Revision) Rules, 2017 (TCARR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Appeals and Revision) Rules, 2017, § 160 (India).

Law on Tips Editorial Board

- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24.