2023 (4) TMI 642

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....OTISWAR SINGH AND HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE For the Petitioner Through :- Mr. Gautam Chugh Advocate. Mr. R.S. Parihar Advocate For the Respondent Through :- Mr. D.C. Raina Advocate General With Mr. K.D.S. Kotwal Dy.AG Mr. Jagpaul Singh CGSC. ORDER WP(C) 2338/2021 & WP(C ) No. 2339/2021 1. With the consent of both the parties, these writ petitions are admitted and take....

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.... period, January 2020 to March 2020 and April 2020 to June 2020 before the Central Tax Authorities. The Adjudicating Authority illegally and arbitrarily rejected the reimbursement under Budgetary support on the ground that the petitioner had closing balance of Input Tax Credit lying unutilized at the end of quarter and had reduced the budgetary support arbitrarily to the extent of the closing bala....

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....ed by the Financial Commissioner in view of the doubts raised with regard to the application of formula related to determination of amount of reimbursement to the eligible industrial units and also that in view of the wrong formula applied, the claims of various industrial units were being rejected erroneously. 4. The grievance projected by the petitioner in these petitions is that, with clarif....

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....the Adjudicating Authority in light of the clarification issued by the Department of Finance. 6. Having heard learned counsel for the parties and perused the material on record, we are of the view that, issuance of clarification by the Finance Department, UT of Jammu and Kashmir, has necessitated revisiting of claim of the petitioner by the Adjudicating Authority. 7. In view of the above, th....