https://www.taxtmi.com/caselaws?id=367906 The Allahabad HC quashed an order dated 09.05.2018 that denied deferment of VAT payment to a sick industrial unit with a BIFR-sanctioned rehabilitation scheme. The court held that the authority failed to consider section 174(2)(c) of the U.P. Goods and Services Tax Act, which contains repeal and saving provisions regarding the transition from VAT to GST regime. The authority incorrectly declared a Government Order dated 10.02.2014 inoperative without accounting for the statutory saving clause that preserved certain VAT benefits for sick units during the regime transition. The writ petition was allowed. en-us Thu, 20 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367906 The Allahabad HC quashed an order dated 09.05.2018 that denied deferment of VAT payment to a sick industrial unit with a BIFR-sanctioned rehabilitation scheme. The court held that the authority failed to consider section 174(2)(c) of the U.P. Goods and Services Tax Act, which contains repeal and saving provisions regarding the transition from VAT to GST regime. The authority incorrectly declared a Government Order dated 10.02.2014 inoperative without accounting for the statutory saving clause that preserved certain VAT benefits for sick units during the regime transition. The writ petition was allowed. Case-Laws GST Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367906