DRC 13

Form GST DRC-13 is a garnishee notice issued to third parties (like banks) to recover unpaid tax dues under Section 79.

Procedural Right: It cannot be issued directly for simple non-filing without first issuing a Show Cause Notice (SCN), passing an assessment order, and allowing the statutory 3-month period for the taxpayer to pay or appeal. Direct attachment without this process violates natural justice and can be legally challenged.