Rejection of a partial refund under the Budgetary Support Scheme without assigning any reasons is invalid in law
Last updated: 29 May 2025
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
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 83
downloaded 171 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
