General practice-based tax waiver allows non-recovery of Union territory tax on supplies that were not levied or short-levied. The Government may, on the recommendation of the Council and by notification in the Official Gazette, direct that Union territory tax shall not be required to be paid on specified supplies where a generally prevalent practice existed regarding non-levy or short-levy of tax. The provision applies where the supplies were liable to tax not levied, or to a higher amount than was being levied, under that practice, and authorises waiver of the whole tax payable or the excess tax payable.
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-based tax waiver allows non-recovery of Union territory tax on supplies that were not levied or short-levied.
The Government may, on the recommendation of the Council and by notification in the Official Gazette, direct that Union territory tax shall not be required to be paid on specified supplies where a generally prevalent practice existed regarding non-levy or short-levy of tax. The provision applies where the supplies were liable to tax not levied, or to a higher amount than was being levied, under that practice, and authorises waiver of the whole tax payable or the excess tax payable.
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