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 UID was granted makes it evident that the petitioner was eligible for the budgetary support under the scheme. Held, once the unit is found t...