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    <title>2021 (2) TMI 829 - SIKKIM HIGH COURT</title>
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    <description>The HC dismissed the petition challenging the validity of restrictions imposed by the Scheme of Budgetary Support under GST regime, which reduced benefits previously available under Central Excise exemption. The petitioner claimed 100% excise duty exemption was curtailed to 58% CGST and 29% IGST budgetary support after GST implementation, arguing promissory estoppel. The court held that similar grievances in multiple petitions were adequately addressed by the SC in V.V.F. Limited case, finding no grounds for independent examination of the matter.</description>
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      <description>The HC dismissed the petition challenging the validity of restrictions imposed by the Scheme of Budgetary Support under GST regime, which reduced benefits previously available under Central Excise exemption. The petitioner claimed 100% excise duty exemption was curtailed to 58% CGST and 29% IGST budgetary support after GST implementation, arguing promissory estoppel. The court held that similar grievances in multiple petitions were adequately addressed by the SC in V.V.F. Limited case, finding no grounds for independent examination of the matter.</description>
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      <pubDate>Fri, 05 Feb 2021 00:00:00 +0530</pubDate>
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