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LUPIN LTD. AND OTHERS vs. UNION OF INDIA AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SINDHU SHARMA
Pet. Counsel
Bharat Raichandani
Res. Counsel
Jagpaul Singh

Petitioner / Applicant

LUPIN LTD. AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Mar 10, 2022
Order No.

WP(C) No. 1859 of 2020

Citation

2022(3) TAXREPLY 6275
Original Order
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ORDER

01. Heard Sh. Bharat Raichandani, learned counsel for the petitioner and Sh. Jagpaul Singh, learned counsel for the respondents. 02. The petitioner has invoked the extraordinary discretionary jurisdiction of this Court for quashing of the order dated 26.08.2020 whereby the respondents have declined part of his claim for budgetary support for the period January to March, 2020. 03. Admittedly, the petitioner was entitled to exemption in Tax/Central Excise for a period of 10 years from the date of commencement of business/commercial production as per the earlier scheme in vogue before the enforcement of the GST. After the GST was enforced, the dealers/manufacturers were permitted to avail the tax exemption by way of budgetary support. 04. The petitioner alleges that he was entitled to tax exemption up to the year 2023 and, therefore, under the new tax regime, respondents are liable to extend the budgetary support up to that period. Accordingly, the petitioner applied for th....

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