https://www.taxtmi.com/caselaws?id=789990 Entitlement to a GST-linked tax incentive had to be examined under the savings clause in Section 174(2)(c) of the CGST Act, including its proviso on rescinded exemption notifications. Because the authority rejected the representation without considering whether the incentive had been withdrawn before the appointed day or applying the controlling statutory framework, the rejection could not stand. The HC quashed the impugned order and directed reconsideration of the representations by the competent authority within the stipulated time. en-us Mon, 13 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789990 Entitlement to a GST-linked tax incentive had to be examined under the savings clause in Section 174(2)(c) of the CGST Act, including its proviso on rescinded exemption notifications. Because the authority rejected the representation without considering whether the incentive had been withdrawn before the appointed day or applying the controlling statutory framework, the rejection could not stand. The HC quashed the impugned order and directed reconsideration of the representations by the competent authority within the stipulated time. Case-Laws GST Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789990