Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.

1[11A. Notwithstanding anything contained in this Act, if the Government is satisfied that— (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to,— (i) central tax, in cases where according to the said practice, central tax was

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