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Click Here To Read/download The Judgment.pdf

21285202011150239005judgement17-oct-2022-1427100.pdf

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🔗 Source: verdictum.in

📊 Size: 257 KB

👤 Author: Admin

⬇️ Downloads: 144

Summary

The Supreme Court of India is hearing two civil appeals, 7405 and 7406 of 2022, filed by Hero Motocorp Ltd. and Sun Pharma Laboratories Ltd., respectively, against the Union of India. The appeals raise the question of whether the Union of India can be directed to adhere to the representation made in the Office Memorandum dated January 7, 2003, even after the enactment of the Central Goods and Services Tax Act, 2017. The memorandum provided for 100% outright excise duty exemption for 10 years from the date of commencement of commercial production for new industrial units in Uttaranchal and Himachal Pradesh. The appellants claim that they are entitled to 100% tax exemption till the completion of 10 years from the date of commencement of their commercial production, as per the memorandum and notification dated June 10, 2003. However, after the introduction of the GST regime, the benefit enjoyed by the appellants was reduced to 58% through the Budgetary Support Policy. The High Courts of Delhi and Sikkim dismissed the writ petitions filed by the appellants, leading to the present appeals.

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The Supreme Court of India is hearing two civil appeals, 7405 and 7406 of 2022, filed by Hero Motocorp Ltd.

Technical Information

File Format: PDF
File Size: 257 KB
Pages: 73
Language: EN
Author: Admin
Total Downloads: 144
Last Updated: 1 week ago

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