#Fiscal Incentives

The Karnataka High Court has ruled that to qualify for electricity rebates under LT-to-HT conversion schemes, all linked low-tension installations must be registered under a single consumer’s name. This clarifies a critical compliance requirement for industrial users seeking fiscal incentives, preventing fragmented claims and reinforcing administrative accountability in utility subsidy regimes.

Chhattisgarh High Court rules that tax incentives under pre-GST state policies continue post-CGST enactment unless explicitly rescinded, quashing the denial of VAT/CST refunds to Abis Exports. The judgment reinforces that fiscal incentives are protected under statutory savings provisions, mandating reconsideration of claims within 60 days.