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GST - Highlights / Catch Notes

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The High Court addressed a case where Budgetary support was ...


Bagheri Unit claimed budgetary support not Baga Unit. Order set aside for fresh decision. Petition remanded for personal hearing.

Case Laws     GST

June 19, 2024

The High Court addressed a case where Budgetary support was claimed by Bagheri Unit, not Baga Unit. The court found that the petitioner's plea for full budgetary support for Bagheri Unit was not considered. Orders by the 4th respondent and Commissioner (Appeals) were set aside. The matter was remitted back to the 4th respondent for fresh decision after providing a personal hearing. The 4th respondent's failure to give a personal hearing and provide reasons for rejecting a portion of the claim led to setting aside of the Order-in-Original. The case was remanded back for reconsideration of the claim for budgetary support for the 3rd quarter. The petition was disposed of through remand.

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