https://www.taxtmi.com/caselaws?id=787435 Petition seeking extension of tourism incentive entitlement periods must be considered as an administrative policy matter requiring inter-departmental consultation; authorities are directed to decide the pending representation after necessary consultations. Procedural fairness requires that the petitioner be granted an opportunity to be heard and permitted to file additional documents before a final decision is taken. The court did not adjudicate entitlement merits or awards; it limited relief to a direction for prompt reconsideration and specified that the representation be decided expeditiously, preferably within two months of receipt of the order. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787435 Petition seeking extension of tourism incentive entitlement periods must be considered as an administrative policy matter requiring inter-departmental consultation; authorities are directed to decide the pending representation after necessary consultations. Procedural fairness requires that the petitioner be granted an opportunity to be heard and permitted to file additional documents before a final decision is taken. The court did not adjudicate entitlement merits or awards; it limited relief to a direction for prompt reconsideration and specified that the representation be decided expeditiously, preferably within two months of receipt of the order. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787435