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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>GST compensation fund transfers and back-to-back borrowing used to address State revenue shortfalls under the compensation framework.</h1> GST compensation dues for FY 2020-21 and 2021-22 were paid using the non-lapsable GST Compensation Fund and by the Centre borrowing through a special window and passing proceeds as back-to-back loans to States/UTs after GST Council deliberations, to address pandemic-related shortfalls in cess receipts and higher compensation requirements while continuing regular compensation releases as Fund balances permit.

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