https://www.taxtmi.com/caselaws?id=788863 A GST budgetary support claim may be examined under Notification No. 20/2007 and the clarification dated 22-02-2023 where a unit commenced commercial production after modernization within the notification period. The earlier coordinate Bench view treated units that had discharged tax dues through CENVAT credit, without reaching cash payment, as having availed the exemption benefit. Applying that precedent, the present claim was to be verified only to determine whether the petitioner was similarly situated, and if so, the same benefits were to follow. en-us Mon, 23 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788863 A GST budgetary support claim may be examined under Notification No. 20/2007 and the clarification dated 22-02-2023 where a unit commenced commercial production after modernization within the notification period. The earlier coordinate Bench view treated units that had discharged tax dues through CENVAT credit, without reaching cash payment, as having availed the exemption benefit. Applying that precedent, the present claim was to be verified only to determine whether the petitioner was similarly situated, and if so, the same benefits were to follow. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788863