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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>As is where is basis: regularises lower-rate GST declarations as full discharge without entitlement to refund.</h1> The clarification under Section 168 treats the phrase 'as is where is' in GST to mean that a taxpayer's declared lower-rate or exempt position in returns will be accepted as full discharge of tax liability and no refund will be allowed if tax was paid at a higher rate, thereby regularising the tax consequence based on the return declaration.

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