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VJ JINDAL COCOA PVT. LTD. vs. UNION OF INDIA & others
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Ankit Awal
J.a. Hamal
Res. Counsel
Jagpaul Singh

Petitioner / Applicant

VJ JINDAL COCOA PVT. LTD.

Respondent UNION OF INDIA & others
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date May 26, 2023
Order No.

WP(C ) No. 1830/2020

Citation

2023(5) TAXREPLY 7406
Original Order
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ORDER

JUDGEMENT SANJEEV KUMAR, J. 1. The petitioner earlier known as M/S Jindal Drugs Private Ltd., (Cocoa Division) was registered with Central Excise Department vide Central Excise Registration No. AAACJ100AXM004. After the implementation of Goods and Services Tax Act, 2017, all area-based exemption notifications were rescinded. The petitioner got itself registered under the new regime vide GST Registration No. 01AAFCV7278R1ZL. Since the withdrawal of exemptions under the Central Excise Act caused financial hardship to the Industrial units availing such exemptions, the Government came up with Budgetary Support Scheme [‘Scheme’] for eligible units in lieu of exemptions vide Notification dated 05.10.2017 issued by the Department of Industrial Policy and Promotion [‘DIPP’] in the Ministry of Commerce and Industry, Government of India. This Budgetary Support was available to the eligible units for the residual period in respect of eligible goods subject, of c....

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