https://www.taxtmi.com/caselaws?id=415154 Eligible units under the GST budgetary support scheme cannot be denied reimbursement merely because claims relate to a period before allotment of the unique ID, where the scheme contemplated registration and practical processing through manual or online routes. If the applicant had already sought registration and the delay in issuing the unique ID was attributable to departmental inaction, the authority must not defeat entitlement on a technical ground. The claims must instead be examined on merits and the admissible reimbursement sanctioned in accordance with the scheme. en-us Wed, 24 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415154 Eligible units under the GST budgetary support scheme cannot be denied reimbursement merely because claims relate to a period before allotment of the unique ID, where the scheme contemplated registration and practical processing through manual or online routes. If the applicant had already sought registration and the delay in issuing the unique ID was attributable to departmental inaction, the authority must not defeat entitlement on a technical ground. The claims must instead be examined on merits and the admissible reimbursement sanctioned in accordance with the scheme. Case-Laws GST Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415154