https://www.taxtmi.com/article/detailed?id=14592 Rejection of a partial refund under the Budgetary Support Scheme without reasons is invalid. The Scheme permits budgetary support equal to 58% of CGST paid in cash and 29% of IGST paid in cash, each after utilization of input tax credit, and capped by GST paid on prescribed value addition. The petitioner's calculations met these criteria for January-March 2022, the impugned order failed to explain any inadmissibility or computation, and the court ordered release of the amount withheld in light of the Notification and Scheme conditions. en-us Fri, 06 Jun 2025 08:36:50 +0530 Fri, 06 Jun 2025 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14592 Rejection of a partial refund under the Budgetary Support Scheme without reasons is invalid. The Scheme permits budgetary support equal to 58% of CGST paid in cash and 29% of IGST paid in cash, each after utilization of input tax credit, and capped by GST paid on prescribed value addition. The petitioner's calculations met these criteria for January-March 2022, the impugned order failed to explain any inadmissibility or computation, and the court ordered release of the amount withheld in light of the Notification and Scheme conditions. Articles Goods and Services Tax - GST Fri, 06 Jun 2025 08:36:50 +0530 https://www.taxtmi.com/article/detailed?id=14592