Budgetary Support Claim Upheld: Petitioner Wins Refund of Rs. 2,195/- Under Tax Credit Scheme Notification
Case-Laws
GST
HC allowed the petitioner's refund claim, holding that the rejection of Rs. 2,195/- by the respondent was improper and contrary to the budgetary support scheme notification. The court determined that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid, after input tax credit utilization. The H
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