VAT & CST Benefits Cannot Be Denied Without Withdrawal Notification: Chhattisgarh HC

Abis Exports India Private Limited Vs State of Chhattisgarh (Chhattisgarh High Court) The Chhattisgarh High Court quashed an order dated 2 August 2024 rejecting representations seeking continuation of tax incentives under the Agriculture and Food Processing Industrial Policy, 2012. The petitioner contended that the State Government had assured subsidy relaxation and refund of VAT and CST for industries established under the policy, and that these incentives were not withdrawn even after enactment of the Central Goods and Services Tax Act, 2017. It was argued that Section 174(2)(c) of the CGST ...