Sep 3, 2025
Refund rejection quashed as CGST/IGST reimbursement under Budgetary Support Scheme was wrongly curtailed without reasoned calculation
Case Summary Case Title: Aqua Polymers v. Union of India & Ors.Court: High Court of Jammu & Kashmir and Ladakh at JammuPetition No.: WP(C) No. 2104/2022Date of Judgement: 04.04.2025 (Reserved on 17.03.2025)Category of Dispute: Refund under Budgetary Support SchemeRelevant Sections: Section 49(1) CGST Act, 2017; Section 20 of IGST Act, 2017; Notification dated 05.10.2017 (Budgetary Support…