Power to waive recovery of GST where a general industry practice caused non levy or short levy, by government notification. Where a generally prevalent practice led to non levy or short levy of Union territory Goods and Services Tax on particular supplies, the Government may, on the Council's recommendation and by notification in the Official Gazette, direct that the tax payable on those supplies, or the tax in excess of that payable but for the practice, need not be paid.
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 waive recovery of GST where a general industry practice caused non levy or short levy, by government notification.
Where a generally prevalent practice led to non levy or short levy of Union territory Goods and Services Tax on particular supplies, the Government may, on the Council's recommendation and by notification in the Official Gazette, direct that the tax payable on those supplies, or the tax in excess of that payable but for the practice, need not be paid.
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