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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 GST compensation cess where general practice caused non levy or short levy, subject to notification.</h1> The amendment empowers the Government, on Council recommendation and by Gazette notification, to direct that whole cess or the excess cess that would have been payable but for a generally prevalent practice of non levy or short levy need not be recovered where the Government is satisfied that such a practice existed or exists and that the supplies were liable to cess or to a higher cess than was being levied under that practice.

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