Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The High Court allowed the appeals and set aside the impugned judgment of the Single Judge. The court held that to avail the Budgetary Support Scheme (BSS), the concerned unit must be located in the specified areas mentioned in the 2007 and 2017 notifications, producing specified goods cleared from the same units. The intent of the BSS pivoted around the geographical location of the unit, and the benefit was to accrue to those units for the residual period. Despite a change in name or acquisition of a new unit within Sikkim, there was no change in the geographical location of the units existing in Sikkim prior to the GST regime. The court observed that the appellants' anxiety regarding eligibility remained unaddressed, and no decision was taken by the DPIIT concerning their eligibility.
The High Court allowed the appeals and set aside the impugned judgment of the Single Judge. The court held that to avail the Budgetary Support Scheme (BSS), the concerned unit must be located in the specified areas mentioned in the 2007 and 2017 notifications, producing specified goods cleared from the same units. The intent of the BSS pivoted around the geographical location of the unit, and the benefit was to accrue to those units for the residual period. Despite a change in name or acquisition of a new unit within Sikkim, there was no change in the geographical location of the units existing in Sikkim prior to the GST regime. The court observed that the appellants' anxiety regarding eligibility remained unaddressed, and no decision was taken by the DPIIT concerning their eligibility.
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