Non-registered units eligible to claim ‘Scheme of Budgetary support under GST’: HC

Glenmark Pharmaceuticals Limited Vs Union of India (Sikkim High Court)

Facts- The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a  ‘Scheme of Budgetary Support under Goods and Service Tax’ regime on the ground that the claims were made for the period prior to the GST registration which is impermissible.

Conclusion- The fact that registration and

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