GST Rule 146. Recovery through execution of a decree, etc.

When money is owed by a defaulter under a civil court's decree, action is taken. The decree could be for repayment or for sale of property in mortgage cases.

The responsible officer will send a formal request using FORM GST DRC-15 to the court. The court will then enforce the decree following legal procedures.

The process follows rules outlined in the Code of Civil Procedure, 1908. Once the decree is enforced, the money collected is used to settle the defaulter's dues.

The court will subtract necessary expenses before applying the remaining amount for repayment. This ensures smooth recovery of dues from the defaulter.