Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law

Last updated: 29 May 2025

Save Share

Quick Summary

The Jammu & Kashmir and Ladakh High Court has ruled that rejecting a partial refund claim under the Budgetary Support Scheme without providing any reasons is unlawful. The court found that the petitioner had correctly calculated their refund entitlement based on specific percentages of CGST/SGST and IGST paid. Consequently, the rejection of the partial refund for the period January-March 2022 was deemed invalid, and the authorities were directed to release the admissible amount.

Court :
Jammu & Kashmir and Ladakh High Court

Brief :
The Hon'ble Jammu & Kashmir and Ladakh High Court at Jammu in J & K Cement Corporation v. Union of India[WP(C) No. 2188 of 2022, dated April 04, 2025] held that the rejection of a partial refund claim under the Budgetary Support Scheme("the Scheme") without assigning any reason was unjustified. Further,the Court held that the Petitioner was eligible under the Notification No.F.No.10(1)2017-DBA-II/NER dated November 05, 2017("the Notification") and had correctly calculated the refund based on 58% of Central Goods & Services Tax ("CGST")/State Goods & Services Tax ("SGST")and 29% of Integrated Goods & Services ("IGST")paidon the inter-state supplies.

Citation :
WP(C) No. 2188 of 2022, dated April 04, 2025

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 671907_5853_jk_cement_corporation.pdf

downloaded 256 times

107 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments