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GST - Highlights / Catch Notes

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Rejection of the petitioner’s claim for budgetary support - ...


Court Denies Budgetary Support Claim for Non-Compliance with Quarterly Submission Requirement, Upholds Natural Justice Principles.

May 10, 2024

Case Laws     GST     HC

Rejection of the petitioner’s claim for budgetary support - Violation of principles of natural justice - The court emphasized that the Budgetary Support Scheme mandated quarterly claims, which the petitioner failed to adhere to by submitting separate claims for July and August 2017. Regarding the interpretation of circulars, the court determined that they were consistent with the scheme and aimed to facilitate the verification process. However, the petitioner's failure to comply with the prescribed procedure led to the rejection of their claim. Additionally, the court affirmed that the correct method of calculating budgetary support required quarterly claims, and the petitioner's attempt to claim support separately for July and August 2017 resulted in a flawed calculation.

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