https://www.taxtmi.com/caselaws?id=752458 The Sikkim HC dismissed a writ petition challenging rejection of budgetary support claims for July and August 2017. The petitioner filed separate monthly applications instead of following the prescribed quarterly filing procedure under the Budgetary Support Scheme. The court held that budgetary support is a grant requiring strict compliance with prescribed procedures, not a tax refund. The scheme mandated quarterly claims and calculations, which the petitioner failed to follow despite circulars clarifying the requirements. The court found no malice in the authorities' rejection, noting the petitioner received support for other quarters where proper procedures were followed. The petition was dismissed for non-compliance with statutory requirements. en-us Mon, 06 May 2024 00:00:00 +0530 Fri, 10 May 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752458 The Sikkim HC dismissed a writ petition challenging rejection of budgetary support claims for July and August 2017. The petitioner filed separate monthly applications instead of following the prescribed quarterly filing procedure under the Budgetary Support Scheme. The court held that budgetary support is a grant requiring strict compliance with prescribed procedures, not a tax refund. The scheme mandated quarterly claims and calculations, which the petitioner failed to follow despite circulars clarifying the requirements. The court found no malice in the authorities' rejection, noting the petitioner received support for other quarters where proper procedures were followed. The petition was dismissed for non-compliance with statutory requirements. Case-Laws GST Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752458