{"id":71297,"date":"2025-04-09T07:42:31","date_gmt":"2025-04-09T02:12:31","guid":{"rendered":""},"modified":"2025-04-09T07:42:31","modified_gmt":"2025-04-09T02:12:31","slug":"refund-claim-upheld-tax-calculation-validates-petitioner-39-s-entitlement-to-rs-8-848-in-budgetary-support-amounts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71297","title":{"rendered":"Refund Claim Upheld: Tax Calculation Validates Petitioner&#39;s Entitlement to Rs. 8,848 in Budgetary Support Amounts"},"content":{"rendered":"<p>Refund Claim Upheld: Tax Calculation Validates Petitioner&#39;s Entitlement to Rs. 8,848 in Budgetary Support Amounts<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petitioner&#39;s refund claim, holding that the rejection of Rs. 1,678\/- for July-September 2021 and Rs. 7,170\/- for January-March 2022 quarters was improper. The court determined that the budgetary support calculation under the scheme was correctly applied, with entitlement calculated at 58% of central tax paid through cash ledger and 29% of IGST pa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87289\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund Claim Upheld: Tax Calculation Validates Petitioner&#8217;s Entitlement to Rs. 8,848 in Budgetary Support AmountsCase-LawsGSTHC allowed the petitioner&#8217;s refund claim, holding that the rejection of Rs. 1,678\/- for July-September 2021 and Rs. 7,170\/- for Ja<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71297","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71297"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71297\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}