GST DRC-15 explained: recovery from a court decree in your favour

How Rule 146 works

If a defaulter is entitled to money under a civil court decree, that money is an asset the department can reach. Through DRC-15, the officer requests the court to execute the decree, subject to the Code of Civil Procedure, and to credit the net proceeds to settle the amount recoverable.

This route is used less often than bank recovery or property attachment. It typically appears where a business has won a money suit or holds a mortgage decree, and the decree amount has not yet been realised.

Who is affected

• The taxpayer whose decree proceeds are diverted to GST dues
• The judgment debtor, who pays under the court's execution process
• Any other creditors with claims over the same decree, whose rights are decided by the court

What a taxpayer should do

Confirm the demand being recovered, whether it is final and whether any appeal with pre-deposit is pending. If the demand is stayed or paid, inform both the GST officer and the court with documents. If the demand is correct, consider paying directly so the decree proceeds remain available for your business.

Practical points

Execution proceedings move under court procedure, so engage your advocate in the execution matter. Keep a record of amounts credited to GST through the court so that the liability register is updated and no double recovery occurs. If the demand is later reduced, the excess becomes refundable.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.