GST amendment updates procedural rules: inspection, seizure, recovery, auction, provisional releases and compounding procedures. The amendment revises GST procedural rules and forms, inserts chapters on Inspection, Search and Seizure, and on Demands and Recovery, and prescribes standardized authorisations, seizure/prohibition orders, bond-based provisional release, inventory and custody requirements, electronic summaries for notices and statements, auction and attachment procedures, third-person recovery, provisional attachment and restoration, recovery through land revenue and courts, continuation of recovery after appellate orders, and a compounding regime with application, departmental report, payment conditions and withdrawal of immunity for concealment.
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Provisions expressly mentioned in the judgment/order text.
The amendment revises GST procedural rules and forms, inserts chapters on Inspection, Search and Seizure, and on Demands and Recovery, and prescribes standardized authorisations, seizure/prohibition orders, bond-based provisional release, inventory and custody requirements, electronic summaries for notices and statements, auction and attachment procedures, third-person recovery, provisional attachment and restoration, recovery through land revenue and courts, continuation of recovery after appellate orders, and a compounding regime with application, departmental report, payment conditions and withdrawal of immunity for concealment.
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