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GST Tip – 359

The proper officer will send a request in FORM GST DRC- 15 to the said civil court, where any balance amount is payable to the defaulter in the execution of a decree of a civil court and the court shall, subject to the provisions of the Code of 103 Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds from settlement of the amount recoverable.