JK HC Strikes Down Ministry OMs & Recovery, Orders Fresh CGST Refund Decision

Lupin Ltd. Vs Union of India & Ors. (Jammu And Kashmir High Court) The petitioner is a leading pharmaceutical manufacturer. It has a unit in then State of Jammu and Kashmir. It availed benefit of area based exemption under the erstwhile central excise regime. With introduction of GST, the ministry of commerce introduced budgetary support for remainder period by granting refund of CGST. The petitioner applied and was allowed the benefit up to 2023 by order dated 29.05.2018. However, petitioner challenged the said order contending that it was entitled to benefit up to 2027. The Hon’ble Jam...