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    <title>2025 (8) TMI 886 - SIKKIM HIGH COURT</title>
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    <description>Rejection of budgetary support on the ground that the eligible amount was negative was set aside, because an earlier Division Bench had already directed reconsideration of claims under the same scheme in light of the relevant clarification and circular. The Court treated monthly GST return filing as significant even where reimbursement was processed quarterly, and applied judicial comity to prevent a later administrative communication from displacing the binding earlier judicial direction. The petitioner&#039;s claim was therefore to be reconsidered on the same terms as in the prior Division Bench ruling.</description>
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      <description>Rejection of budgetary support on the ground that the eligible amount was negative was set aside, because an earlier Division Bench had already directed reconsideration of claims under the same scheme in light of the relevant clarification and circular. The Court treated monthly GST return filing as significant even where reimbursement was processed quarterly, and applied judicial comity to prevent a later administrative communication from displacing the binding earlier judicial direction. The petitioner&#039;s claim was therefore to be reconsidered on the same terms as in the prior Division Bench ruling.</description>
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