‘Authorized Operations’ Condition not applies for Pre-Oct 2023 SEZ Refund Claims: Bombay HC

Lupin Limited Vs State of Maharashtra (Bombay High Court) The Bombay High Court reviewed its earlier order in the case concerning errors and a request for modification of directions issued while remanding the matter. The Court identified multiple clerical mistakes in the original order, including incorrect recording of counsel appearances, misidentification of the authority to whom the matter was remanded (Assistant Commissioner instead of Deputy Commissioner of State Tax), and incorrect attribution of submissions in a paragraph. The Court directed that these corrections be made immediately an...