https://www.taxtmi.com/caselaws?id=754228 Budgetary support under the scheme had to be assessed unit-wise, not mechanically on the basis of a common GSTIN. Credit attributable to a non-eligible unit could not be automatically used to deny support to the eligible unit where the scheme and circular contemplated segregation of multiple business premises. A later-quarter rejection was also unsustainable because no personal hearing was given and no reasons were recorded for the partial disallowance. The claims were therefore remitted for fresh consideration after hearing the petitioner, leaving substantive entitlement open. en-us Thu, 13 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754228 Budgetary support under the scheme had to be assessed unit-wise, not mechanically on the basis of a common GSTIN. Credit attributable to a non-eligible unit could not be automatically used to deny support to the eligible unit where the scheme and circular contemplated segregation of multiple business premises. A later-quarter rejection was also unsustainable because no personal hearing was given and no reasons were recorded for the partial disallowance. The claims were therefore remitted for fresh consideration after hearing the petitioner, leaving substantive entitlement open. Case-Laws GST Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754228