https://www.taxtmi.com/caselaws?id=443733 A notification issued to implement an industrial policy cannot add an end-user restriction that is absent from the policy and has the effect of denying GST reimbursement where input tax credit is claimed by a recipient or subsequent taxable person; such a subordinate measure was treated as ultra vires the policy. The later amendment curtailing the subsidy also could not stand because no pleaded or established overriding public interest justified retrospectively taking away accrued industrial incentives after the unit had altered its position and commenced production. The amendment was quashed, adverse administrative decisions were set aside, and release of the GST subsidy for the relevant period was directed. en-us Tue, 12 Sep 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443733 A notification issued to implement an industrial policy cannot add an end-user restriction that is absent from the policy and has the effect of denying GST reimbursement where input tax credit is claimed by a recipient or subsequent taxable person; such a subordinate measure was treated as ultra vires the policy. The later amendment curtailing the subsidy also could not stand because no pleaded or established overriding public interest justified retrospectively taking away accrued industrial incentives after the unit had altered its position and commenced production. The amendment was quashed, adverse administrative decisions were set aside, and release of the GST subsidy for the relevant period was directed. Case-Laws GST Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443733