Case Law Analysis
|Chhattisgarh High Court
Section 174(2)(c) CGST Act | Tax Incentives Survive GST Transition Unless Explicitly Rescinded : Chhattisgarh HC
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High Court rules that tax incentives under pre-GST state policies continue post-CGST enactment unless explicitly rescinded, quashing the denial of VAT/CST refunds to Abis Exports.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.