https://www.taxtmi.com/caselaws?id=451002 Clause 19.2 of the West Bengal State Support for Industries Scheme, 2008 was treated as a continuation clause, so the Scheme continued after GST replaced the earlier indirect tax structure and the petitioners remained entitled to incentives. Because the authorities had issued RC-I and RC-II, sanctioned the application, and made part disbursal, they were held unable to later deny the balance benefit on belated objections that the unit was outside the Scheme or that the certificates and payments were invalid. The notice under Clause 7.2 and the order refusing further disbursement were found inconsistent with the Scheme and with the authorities' prior conduct, and were set aside. en-us Thu, 07 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451002 Clause 19.2 of the West Bengal State Support for Industries Scheme, 2008 was treated as a continuation clause, so the Scheme continued after GST replaced the earlier indirect tax structure and the petitioners remained entitled to incentives. Because the authorities had issued RC-I and RC-II, sanctioned the application, and made part disbursal, they were held unable to later deny the balance benefit on belated objections that the unit was outside the Scheme or that the certificates and payments were invalid. The notice under Clause 7.2 and the order refusing further disbursement were found inconsistent with the Scheme and with the authorities' prior conduct, and were set aside. Case-Laws GST Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451002