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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>Power to waive recovery of integrated tax where generally prevalent practice caused non levy or short levy, via government notification.</h1> The Government may, where satisfied that a generally prevalent practice caused non levy or short levy of integrated tax on certain supplies and that those supplies were or are liable to integrated tax or a higher tax, direct-on the recommendation of the Council and by notification in the Official Gazette-that the whole integrated tax payable, or the excess tax that would have been payable but for the practice, shall not be required to be paid in respect of those supplies.

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