Budgetary Support Under GST Regime Can’t Be Denied To Eligible Unit: Delhi High Court

The  Delhi High Court  has directed the revenue authorities to grant budgetary support to a manufacturing unit under the “ Scheme of Budgetary Support under Goods and Services Tax (GST) Regime”,  available to ‘eligible units’ located in specified States .  The Court took note that the petitioner was eligible for exemption from Central Excise Duty prior to 01.07.2017, i.e., befo…