2025-VIL-482-SIK
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SGST High Court Cases

GST - Budgetary Support Scheme, quarterly claims, monthly calculation, doctrine of judicial comity – Assessee appeal against judgement of the Ld. Single judge upholding rejection of claim for Budgetary Support for the period from July 2017 to September 2017 - Whether the appellant was entitled to budgetary support for the period from July 2017 to September 2017 based on the monthly calculation of its tax liability and input tax credit, instead of the quarterly calculation adopted by the Authorities – HELD – In respect of an identical Scheme for Budgetary Support, granted by the State of Jammu & Kashmir, the Hon’ble High Court of Jammu & Kashmir and Ladakh in the case of Coromandel International Ltd. directed the adjudicating authority to determine the refund claim based on monthly figures in line with the Clarification dated 26-04-2022 - The clarification issued by the Government of Jammu and Kashmir stated that while the claims for Budgetary Support are to be filed on a quarterly basis, the reimbursement amount should be calculated on a monthly basis, as the industrial units are paying taxes on a monthly basis by filing monthly GSTR-3B returns – Though the Clarification dated 26-04-2022 issued by the Government of Jammu and Kashmir, was in relation to Budgetary Support scheme for the then State of Jammu and Kashmir under the Jammu and Kashmir GST Act, 2017, nonetheless, the matter pertained to a similar issue as in the instant petition, concerning budgetary support and claims to be filed. The rationale for the clarification was that the industrial units were paying taxes on monthly basis by filing monthly GSTR - 3B returns, consequently the reimbursement amount should be calculated on monthly basis although reimbursement would be on a quarterly basis - the doctrine of judicial comity requires the Court not to pass an order that would be in conflict with another order passed by a competent Court of law - the impugned judgment by Ld. Single Bench is set aside and the respondents are directed to consider the appellant's claims for the period from July 2017 to September 2017 on the same terms as considered by the authorities in the light of the order of the High Court of Jammu and Kashmir and Ladakh in the Coromandel International Ltd. case – The appeal is allowed
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