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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 allowed the appeal, setting aside the previous order and judgment regarding budgetary support claims. The court held that claims for reimbursement under the Jammu & Kashmir GST scheme shall be calculated and filed on a quarterly basis, covering periods of January-March, April-June, July-September, and October-December. The departmental clarification dated 26-04-2022 was deemed valid, rejecting the respondents' argument that a subsequent DPIIT clarification should supersede the HC's directive. The ruling enables manufacturing units to seek tax reimbursement by aggregating tax liabilities and input tax credits on a quarterly basis, providing a clear mechanism for budgetary support claims.

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