<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (5) TMI 1272 - SIKKIM HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=771000</link>
    <description>A budgetary support scheme requiring quarterly claim filing was interpreted as permitting reimbursement to be computed on monthly tax payment figures after adjustment of input tax credit. A later administrative clarification could not displace the judicially accepted computation method, especially where a similar issue had already been decided consistently and judicial comity supported the same approach. The rejection of the claim for the July 2017 to September 2017 period was therefore set aside, and the matter was remitted for reconsideration on the same terms as the analogous decision.</description>
    <language>en-us</language>
    <pubDate>Thu, 15 May 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 06 Jun 2025 17:55:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=822625" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (5) TMI 1272 - SIKKIM HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=771000</link>
      <description>A budgetary support scheme requiring quarterly claim filing was interpreted as permitting reimbursement to be computed on monthly tax payment figures after adjustment of input tax credit. A later administrative clarification could not displace the judicially accepted computation method, especially where a similar issue had already been decided consistently and judicial comity supported the same approach. The rejection of the claim for the July 2017 to September 2017 period was therefore set aside, and the matter was remitted for reconsideration on the same terms as the analogous decision.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Thu, 15 May 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=771000</guid>
    </item>
  </channel>
</rss>