Regularisation of IGST liabilities: Government may relieve payment where general practice caused non-levy or short-levy. The Government, on the recommendation of the Council and by notification, may direct that integrated tax payable, or the excess tax payable but for a generally prevalent practice of non-levy or lower levy on certain supplies, shall not be required to be paid, provided the Government is satisfied that such a practice was or is generally prevalent and that the supplies were or are liable to integrated tax or a higher amount of integrated tax.
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.
Regularisation of IGST liabilities: Government may relieve payment where general practice caused non-levy or short-levy.
The Government, on the recommendation of the Council and by notification, may direct that integrated tax payable, or the excess tax payable but for a generally prevalent practice of non-levy or lower levy on certain supplies, shall not be required to be paid, provided the Government is satisfied that such a practice was or is generally prevalent and that the supplies were or are liable to integrated tax or a higher amount of integrated tax.
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