The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a “Scheme of Budgetary Support under Goods and Service Tax” regime on the ground that the claims were made for the period prior to the registration which is impermissible. The impugned orders are liable to be set aside.
Claim for budgetary support —– The petitioner is engaged in the manufacture and supply of pharmaceutical products. The petitioner challenged four orders, all dated 05.12.2019 rejecting the four claims for budgetary support for four quarters filed by the petitioner under Notification No. 10(1)/2017-DBA-II/NER dated 05.10.2017 for the period July, 2017 to June, 2018. The petitioner filed an application dated 02.11.2018 in terms of paragraph 7.1 of the scheme in the prescribed format claiming budgetary support. As per SCN dated 28.06.2019 issued by the respondent, it has been alleged that the petitioner availed ineligible TRAN 1 credit. The respondent submitted that the claim for budgetary support for the period July, 2017 to June, 2018 was filed belatedly in violation of Notification dated 05.10.2017. The court observed that pursuant to the circular 05.10.2018, the petitioner filed four applications all dated 02.11.2018. On an oral direction the petitioner also filed the four claims electronically on the ACES-GST portal on 22.08.2019. The impugned orders, passed on 05.12.2019 rejecting the claim of the petitioner on the grounds that the claims made for the period prior to the issuance of UID is not maintainable. The fact that registration and UID was granted makes it evident that the petitioner was eligible for the budgetary support under the scheme.
Held that:- The Hon’ble High Court set aside the impugned orders. Further, directed the respondents to process the four claims and sanction reimbursements as found eligible within three months.
The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a “Scheme of Budgetary Support under Goods and Service Tax” regime on the ground that the claims were made for the period prior to the registration which is impermissible. The impugned orders are liable to be set aside.
Claim for budgetary support —– The petitioner is engaged in the manufacture and supply of pharmaceutical products. The petitioner challenged four orders, all dated 05.12.2019 rejecting the four claims for budgetary support for four quarters filed by the petitioner under Notification No. 10(1)/2017-DBA-II/NER dated 05.10.2017 for the period July, 2017 to June, 2018. The petitioner filed an application dated 02.11.2018 in terms of paragraph 7.1 of the scheme in the prescribed format claiming budgetary support. As per SCN dated 28.06.2019 issued by the respondent, it has been alleged that the petitioner availed ineligible TRAN 1 credit. The respondent submitted that the claim for budgetary support for the period July, 2017 to June, 2018 was filed belatedly in violation of Notification dated 05.10.2017. The court observed that pursuant to the circular 05.10.2018, the petitioner filed four applications all dated 02.11.2018. On an oral direction the petitioner also filed the four claims electronically on the ACES-GST portal on 22.08.2019. The impugned orders, passed on 05.12.2019 rejecting the claim of the petitioner on the grounds that the claims made for the period prior to the issuance of UID is not maintainable. The fact that registration and UID was granted makes it evident that the petitioner was eligible for the budgetary support under the scheme.
Held that:- The Hon’ble High Court set aside the impugned orders. Further, directed the respondents to process the four claims and sanction reimbursements as found eligible within three months.