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THE KERALA GOODS AND SERVICES TAX RULES 2017
CHAPTER XVIII - DEMANDS AND RECOVERY

146. Recovery through execution of a decree, etc.-

Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC-15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable.