https://www.taxtmi.com/caselaws?id=779924 The SC dismissed the special leave petition upholding the HC's ruling that the appellant was not entitled to budgetary support for July-September 2017. Applying the Circular dated 27-11-2017, the computation aggregated tax liabilities and input tax credit, yielding a negative input tax credit balance and no payable budgetary support. The HC's interpretation that claims must be filed and worked out on a quarterly basis (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec) was affirmed, and no interference with the impugned order was warranted. en-us Mon, 13 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779924 The SC dismissed the special leave petition upholding the HC's ruling that the appellant was not entitled to budgetary support for July-September 2017. Applying the Circular dated 27-11-2017, the computation aggregated tax liabilities and input tax credit, yielding a negative input tax credit balance and no payable budgetary support. The HC's interpretation that claims must be filed and worked out on a quarterly basis (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec) was affirmed, and no interference with the impugned order was warranted. Case-Laws GST Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779924