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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC adjudicated a tax refund dispute involving budgetary support claims under CGST Act, 2017. The court found the respondent's rejection of partial refund claims improper, specifically for Rs. 48,640/- and Rs. 64,496/- for different quarters. The HC held that the petitioner was entitled to budgetary support calculated at 58% of central tax paid through cash ledger and 29% of IGST paid after input tax credit utilization. The court ordered respondent No. 3 to release the inadmissible amounts previously withheld, declaring the original rejection orders contrary to the notification dated 05.10.2017. Petition was disposed of with directions for refund release.

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