Himachal HC Quashes unreasoned Order Denying Ultra Tech Cement Budgetary Support

Ultra Tech Cement Ltd. Vs Union of India & Others (Himachal Pradesh High Court) n the case of Ultra Tech Cement Ltd. vs. Union of India & Others (Himachal Pradesh High Court), the petitioner, Ultra Tech Cement Ltd., engaged in cement manufacturing under Chapter 25 of the GST Tariff, operates two units in Himachal Pradesh: one in Village Baga and another in Village Pandiyana (Tikri), also known as Bagheri. Both units, along with their marketing office, are registered under the same GSTIN. The dispute arose following the implementation of the GST regime from July 1, 2017. Prior to GST, u...