General practice in GST levy may justify non-recovery of tax on supplies where tax was not or short levied. Power is conferred on the Government, on the Council's recommendation and by notification in the Official Gazette, to direct that central tax shall not be required to be paid where a generally prevalent practice existed regarding levy or non-levy of tax on supplies of goods or services. The provision applies where, under that practice, tax was not levied though payable, or a lower amount was levied than legally due.
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.
General practice in GST levy may justify non-recovery of tax on supplies where tax was not or short levied.
Power is conferred on the Government, on the Council's recommendation and by notification in the Official Gazette, to direct that central tax shall not be required to be paid where a generally prevalent practice existed regarding levy or non-levy of tax on supplies of goods or services. The provision applies where, under that practice, tax was not levied though payable, or a lower amount was levied than legally due.
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