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Supreme Court of India

M/s Hero Motocorp Ltd v. Union of India & Ors.

Neutral citation
Reported as [2022] 13 S.C.R. 592
Bench B. R. Gavai and B. V. Nagarathna JJ.
Decided 17 October 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

We are of the view that it will be appropriate that such States should also consider to correspondingly reimburse such units out of the share of revenue received by them through devolution from the Central Government.

Judgment, page 42

From the headnote

Central Goods And Services Tax Act, 2017: ss.. 11 , 174(2)(c) – Repeal and saving – Tax exemption – Office Memora ndum of 2003 provided 100 % exemption of excise duty for 10 ye ars from the date of commencement of commercial production in the State of Uttrakhand and Himachal Pradesh to new industrial u nits and existing industrial units – Appellants availed the exempti on for the said period whereafter the Goods and Service Tax re gime came into existence and the benefit being enjoyed by the app ellants was reduced to 58% through the Budgetary Support Policy – Writ petitions challenging the

Authorities it was built on

Where later benches applied it

Of those, 1 relied on

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