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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>Maharashtra GST rules updated: new export-bond refund process, expanded inspection and seizure powers, recovery and compounding procedures.</h1> A new rule 96A permits export without payment of integrated tax subject to furnishing a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, electronic transmission of export invoice details to Customs for confirmation, specified timeframes for repayment where exports or foreign-exchange receipts do not materialise, withdrawal and recovery under section 79 for non-compliance, and restoration on payment; the amendments also add comprehensive Chapters on Inspection, Search and Seizure and on Demands and Recovery with prescribed forms, bonds, provisional release mechanisms, auction and attachment procedures, and a compounding procedure under Chapter XIX.

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