J&K HC Sets Aside GST Refund Rejection Under Budgetary Support Scheme

Shiva Industries Vs Union of India (Jammu & Kashmir High Court) Jammu & Kashmir High Court has ruled in favor of Shiva Industries, an industrial unit engaged in cement production, directing the Deputy Commissioner, CGST Division, Samba, to release the full amount of budgetary support claimed by the company. The court found that the partial rejection of Shiva Industries’ refund claims by the respondent was contrary to the clear provisions of the Government of India’s notification dated October 5, 2017, concerning budgetary support under the Goods and Services Tax (GST) regim...