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HC ruled in favor of petitioner's claim for MEIS benefits despite scheme expiration in February 2022. The court determined that since petitioner's application to amend 50 shipping bills was made in April 2018 when MEIS was operational, benefits cannot be denied merely due to scheme expiration. Following precedents in Technocraft Industries and L&T cases, HC rejected DGFT's argument that scheme expiry nullifies prior accrued benefits. Court emphasized that administrative delays cannot prejudice rightful claims initiated during scheme validity. Respondents directed to process MEIS scrip applications within 15 days if eligibility criteria met. Ruling reinforces principle that vested rights under government schemes survive scheme expiration when claims were timely initiated.
HC ruled in favor of petitioner's claim for MEIS benefits despite scheme expiration in February 2022. The court determined that since petitioner's application to amend 50 shipping bills was made in April 2018 when MEIS was operational, benefits cannot be denied merely due to scheme expiration. Following precedents in Technocraft Industries and L&T cases, HC rejected DGFT's argument that scheme expiry nullifies prior accrued benefits. Court emphasized that administrative delays cannot prejudice rightful claims initiated during scheme validity. Respondents directed to process MEIS scrip applications within 15 days if eligibility criteria met. Ruling reinforces principle that vested rights under government schemes survive scheme expiration when claims were timely initiated.
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TaxTMI 
TaxTMI 
