Petitioner's GST Concession Request to Be Evaluated Under 2018 Policy, Ignoring 2019 Amendments.

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....Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.....