Denial of budgetary support scheme to industrial units not required to register under Central Excise unjustified

Balaji Enterprise Vs Union of India (Gauhati High Court) Gauhati High Court held that industrial units which was not required to be registered under the Central Excise Act, either due to low threshold limit or as manufacturing goods that were exempted, cannot be denied benefit of budgetary support scheme. Facts- The present bunch of writ petitions have been filed by the petitioners challenging the Notification dated 05.10.2017 issued by the Ministry of Commerce and Industry (Department of Industrial Policy and Promotion) framing a Scheme of budgetary support under the GST Regime to the units l...