Power to forgo GST recovery where a generally prevalent practice caused non-levy or short-levy, via government notification. Section 8A authorises the Government, where a practice was or is generally prevalent regarding levy or non-levy of Union territory tax and the supplies were liable to tax or to a higher tax than levied under that practice, to direct by notification that the whole tax payable or the tax in excess of that levied shall not be required to be paid for supplies not levied or short-levied in accordance with the 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 forgo GST recovery where a generally prevalent practice caused non-levy or short-levy, via government notification.
Section 8A authorises the Government, where a practice was or is generally prevalent regarding levy or non-levy of Union territory tax and the supplies were liable to tax or to a higher tax than levied under that practice, to direct by notification that the whole tax payable or the tax in excess of that levied shall not be required to be paid for supplies not levied or short-levied in accordance with the practice.
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