Budgetary Support Scheme —– The appellant challenged the orders dated 02.02.2021 rejecting the claim of the petitioner under Budgetary Support Scheme notified vide Notifications dated 05.10.2017, SRO dated 21.12.2017. The petitioner vide its letters dated 05.06.2020 and 16.09.2020 applied for reimbursement by way of Budgetary support for the period, January 2020 to March 2020 and April 2020 to June 2020. The Adjudicating Authority rejected the reimbursement under Budgetary support on the ground that the petitioner had closing balance of ITC lying unutilized. The court observed that, issuance of clarification by the Finance Department, UT of Jammu and Kashmir, has necessitated revisiting of claim of the petitioner by the Adjudicating Authority.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matters to respondent No.3 to reconsider the entire issue having regard to the clarification issued by the Department of Finance, UT of Jammu and Kashmir and pass appropriate orders on merits.