Case Law Details
Lupin Ltd Vs Union of India (Jammu & Kashmir High Court)
Initially, the petitioner was declared to be eligible for exemption/budgetary support till 05.02.2023 but after the subsequent investigation, in view of the order dated 26.07.2021, the petitioner’s unit was found eligible for such benefit only upto 06.11.2017. Therefore, the claim of the petitioner for the budgetary support for February to March, 2020 was rejected.
The petitioner has been duly granted exemption/budgetary support till the beginning of the year 2020. Even, for the period January to March, 2020 part of the claim for budgetary support has been accepted meaning thereby that the petitioner is eligible for the grant of such benefits.
No reason has been assigned anywhere as to why the claim in respect of the balance amount has been rejected.
In addition to the above, the ineligibility of the petitioner to receive the budgetary support has been decided on the basis of the office memorandum dated 26.07.2021. The said office memorandum was not in existence on the date on which the impugned order was passed i.e. on 26.08.2020. Therefore, it is misconceived to allege that the petitioner was denied benefit of budgetary support on account of ineligibility.
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