Section 160: Recovery from company in liquidation

Q: What does Section 160 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

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

Q: Is Section 160 TCAAR still in force?

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

Q: What is धारा 160 TCAAR?

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

Q: What is Dhara 160 TCAAR?

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

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

Cite as: "Section 160, 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, § 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.