2021 (10) TMI 320

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.... For the Petitioner(s) : Mr. Gautam Chug, Advocate., Mr. J.A. Hamal, Advocate. For the Respondent(s) : Mr. Jagpaul Singh, Sr. CGSC. ORDER 1. The petitioner started manufacturing Zinc Oxide on 27.04.2009. In the year 2011, it, however, changed the line of production from Zinc Oxide to PET Performs. A certificate reflecting the date of production issued by the General Manager, Industries De....

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....he implementation of Goods and Service Tax Act, 2017, the Government of India, Ministry of Finance, started implementing the Budgetary Support Scheme w.e.f. 05.10.2017, which envisages that the units, which were availing the benefits in terms of notification of 2010, would be entitled to Budgetary Support Scheme for the residual period. 4. It appears that the petitioner has availed the Budgetar....