Section 156: Recovery through court

Q: What does Section 156 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 156 TCAAR pertains to "Recovery through court". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 156 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs recovery through court. As verified on 19 May 2026.

Q: Is Section 156 TCAAR still in force?

Yes, Section 156 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 156 TCAAR?

धारा 156 TCAAR is the Devanagari Hindi reference for Section 156 of the The CGST (Assessment and Audit) Rules, 2017. Section 156 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs recovery through court. As verified on 19 May 2026.

Q: What is Dhara 156 TCAAR?

Dhara 156 TCAAR is the Roman Hindi reference for Section 156 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 156 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs recovery through court. As verified on 19 May 2026.

Q: How to cite Section 156 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 156, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 156 (India).

Law on Tips Editorial Board

- 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.