Can ‘Act of God’ be used as a defense to avoid the Constitutional Liability of GST Compensation?

On August 27, 2020, in the 41st GST council meeting, the Finance Minister Mrs. Nirmala Seetharaman made a historic announcement that the Centre will be unable to pay-back the GST dues to the states owing to the incapacity arising out of Covid-19 crisis, an “Act of God”. This is the first time in Indian history

Source: taxmann.com