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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>Rounding of tax amounts: fractional paise are adjusted to the nearest rupee, affecting GST liabilities and refunds.</h1> Section 170 requires that tax, interest, penalty, fine, refunds and any other sums payable or due be rounded to the nearest rupee; fractional paise below the half-rupee threshold are ignored while fractional paise at or above that threshold are increased to the next rupee, applying equally to amounts payable and refundable under the Act.

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