Power to regularise cess non levy: government may notify relief where widespread practice caused non levy or short levy. The Government may, on Council recommendation and by Gazette notification, direct that cess payable or excess cess need not be recovered where it is satisfied a generally prevalent practice caused non-levy or short-levy on supplies otherwise liable to cess or to a higher cess amount than levied under that practice.
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.
Power to regularise cess non levy: government may notify relief where widespread practice caused non levy or short levy.
The Government may, on Council recommendation and by Gazette notification, direct that cess payable or excess cess need not be recovered where it is satisfied a generally prevalent practice caused non-levy or short-levy on supplies otherwise liable to cess or to a higher cess amount than levied under that practice.
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