Rule 156 – Recovery through court

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.