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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.

        HC dismissed the writ petition while directing PWD authorities to refund Rs. 65.28 lakhs of GST to appellant's cash/credit ledger and pay Rs. 84,84,035/- towards service tax within a stipulated timeframe. The appellant must remit the service tax amount to authorities within three days of receipt. The court set aside penalties imposed under Sections 78 of Finance Act, Section 174 of CGST Act, and Sections 77(1)(a) and 77(2) of Finance Act, finding no justification for penalty imposition. The order upheld the principle of exhausting statutory appellate remedies and recognized administrative complexities in the transaction, ultimately allowing the appeal with specific monetary and procedural directions.

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