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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST refund process review established; sub-committee to examine refund procedures and report within one month.</h1> A Sub-Committee is constituted to review GST refund processes, including central and state tax officials, a Goods and Services Tax Network representative and a special invitee; co-convened by central and state co-conveners. The Sub-Committee is tasked to examine business processes for claims, verification and operational handling of GST refunds and to submit a consolidated report within one month.

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