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.

GST Tips – 152

The concerned officer who is approving the refund order may deduct the amount which is due to be paid to the applicant, if there are any amounts pending to the GST authorities in form of penalty or interest or late fee or any tax due and pay the balance amount if any remaining. The amount will be deducted only the same is not stayed by any court or tribunal.