9911796707
TMI Blog2023 (5) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... d Services Tax Act, 2017, all area-based exemption notifications were rescinded.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 course, to the inspection by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause of non availability of requisite funds from the DIPP in the Ministry of Commerce and Industry, Government of India. The respondents are fair enough to state that, in terms of a Circular dated 10.1.2019, the claims under the Scheme are required to be disposed of within two weeks. It is, however, submitted that DIPP allocated only Rs. 14.66 crores under the Scheme to UT of Jammu and Kashmir for the financial year 2019-20, whereas the claim of the petitioner alone accounted for Rs. 46.61 crores. Apart from the claim of the petitioner, there were other claims pending disbursal in respect of units falling under the jurisdiction of Division-I of CGST Commissionerate, Jammu. CGST Commissionerate, Jammu itself consists of other Divisions such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of concession given, no unit could lay a claim to the payment of amount under the Scheme as a matter of right. We are not saying that the Government can refuse to release such benefit in favour of an industry even if it is fully eligible for the benefit under Notification dated 05.10.2017 issued by the DIPP in the Ministry of Commerce and Industry. Absent any specific provision made in the Scheme for grant of interest on the delayed payment of benefit, it is not available to the petitioners to claim interest for each day's delay that occurs in the disbursement of the sanctioned amount. True it is, that the claims submitted under the Scheme are required to be disposed of within a period of two weeks, but, there is no complaint by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acute shortage of funds and the funds placed at its disposal by DIPP were not sufficient enough to meet even the claim of the petitioner. The amount was disbursed immediately when the funds became available; and, (iii) That there is no provision in the Scheme which provides for payment of interest in case of any delay in actual release of the benefit envisaged under the Scheme. Unless, it is pleaded and demonstrated that the amount payable under the Scheme was unauthorisedly and, without any reason, withheld by the respondents, it would be difficult for this Court to penalize the respondents by directing them to pay interest. 7. Viewed from any angle, we find no merit in this petition and the same is, accordingly, dismissed. We, however ..... X X X X Extracts X X X X X X X X Extracts X X X X
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