Quick Summary
The Supreme Court has urged the GST Council and State governments to consider a plea for reimbursement of taxes paid by industrial houses having plants in hilly States such as Uttarakhand and Himachal Pradesh and the North-Eastern States. However, it rejected pleas of Hero Motocorp and Sun Pharma for 100 per cent budgetary support for excise exemption while dismissing pre-GST era promissory estoppel argument. The companies filed appeals against High Courts (Delhi and Sikkim) rulings rejecting
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FAQ :
The Supreme Court urged them to consider pleas for the reimbursement of taxes paid by industrial houses in hilly and North-Eastern States.
No, the Supreme Court rejected their pleas for 100% budgetary support and dismissed their 'promissory estoppel' argument.
They argued they were entitled to 100% outright excise duty exemption for ten years, based on an office memorandum from 2003.
The court suggested that states consider reimbursing such units out of the share of revenue they receive through devolution from the Centre.
The Supreme Court found it appropriate for the GST Council to consider making recommendations to the states regarding reimbursements.
Yes, the Supreme Court permitted the companies to make representations to the GST Council and State Governments and requested these bodies to consider them expeditiously.
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