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ULTRA TECH CEMENT LTD. vs. UNION OF INDIA & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

RAMACHANDRA RAO
SATYEN VAIDYA

Pet. Counsel

Amrinder Singh

Goverdhan Sharma

Res. Counsel

Balram Sharma

Vijay Arora

Petitioner / Applicant	ULTRA TECH CEMENT LTD.
Respondent	UNION OF INDIA & OTHERS
Court	Himachal Pradesh High Court
State	Himachal Pradesh
Date	Jun 13, 2024
Order No.	CWP No. 2437 of 2020
Citation	2024(6) TAXREPLY 9915
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ORDER
M.S. RAMACHANDRA RAO, CHIEF JUSTICE. The petitioner is a Company engaged in the manufacture of cement falling under Chapter 25 of the GST Tariff. 2. It has two manufacturing Units in the State of Himachal Pradesh-one at Village Baga and the other at Village Pandiyana (Tikri) (also referred to as ‘Bagheri’). 3. These two manufacturing Units and a Marketing Office are duly registered in the State of Himachal Pradesh under the same GST bearing GSTIN no. 02AAACL6442L2ZL. 4. The CGST Act, 2017 came into effect on 01.07.2017. The petitioner registered the aforesaid Units and its marketing office under the same GSTIN. Notification on 05.10.2017 called “Scheme of Budgetary Support” 5. Three months after coming into force of the GST regime, the Central Government issued a Notification on 05.10.2017 called “Scheme of Budgetary Support” under the Goods and Services Tax Regime to the Units located in the States of Jammu & Kashmir,....