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2022 (9) TMI 115 - HC - GSTEntitlement to tax exemption from VAT after intorduction of GST - Decline of budgetary support for the period January to March, 2020 - argument of petitioner is that no reason has been assigned for rejecting the part of the claim for the budgetary support and that no notice or opportunity of hearing was given before doing so - principles of natural justice - HELD THAT:- The petitioner has been duly granted exemption/budgetary support till the beginning of the year 2020. Even, for the period January to March, 2020 part of the claim for budgetary support has been accepted meaning thereby that the petitioner is eligible for the grant of such benefits - No reason has been assigned anywhere as to why the claim in respect of the balance amount has been rejected. The ineligibility of the petitioner to receive the budgetary support has been decided on the basis of the office memorandum dated 26.07.2021. The said office memorandum was not in existence on the date on which the impugned order was passed i.e. on 26.08.2020. Therefore, it is misconceived to allege that the petitioner was denied benefit of budgetary support on account of ineligibility. The impugned order dated 26.08.2020 is unsustainable in law and that the respondents fell clearly in error in declining the budgetary support for part of the amount for the period January to March, 2020 - The writ petition is disposed of.
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