Page 197 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] HERO MOTOCORP. LTD. v. UNION OF INDIA 99
that he had joined hands with Rajesh Mittal or was beneficiary of any amount
other than his professinal fee. In any case, since he has already been behind bars
since the last about 8 months, his further detention will not serve any useful pur-
pose. The petition on his behalf, as such, is accepted and the petitioner -
Satnarain is ordered to be released on regular bail on his furnishing bail
bonds/surety bonds to the satisfaction of Learned Trial Court/Chief Judicial
Magistrate/Duty Magistrate concerned.
15. It is, however, clarified that none of the observations made above
shall be construed to be an expression on merits of the main case.

_______

2020 (35) G.S.T.L. 99 (Del.)

IN THE HIGH COURT OF DELHI AT NEW DELHI
Vipin Sanghi and Sanjeev Narula, JJ.
HERO MOTOCORP. LTD.
Versus
UNION OF INDIA
W.P. (C) No. 505 of 2020 and C.M. Appl. No. 1328 of 2020, decided on 2-3-2020
Area Based Exemption - Migration to GST - Exemption to industrial
units for period not exceeding 10 years - New industrial unit for manufacture
of motor vehicles established at Hardwar, Uttarakhand commenced commer-
cial production in its industrial unit from 7-4-2008 - Rescission of exemption
notification and beneficial incentives granted to unit ceased to continue w.e.f.
1-7-2017 - On 5-10-2017 Budgetary Support Scheme notified providing reim-
bursements of Central Government’s share of the cash component of CGST
and IGST, i.e., 58% of CGST and 29% of IGST, in lieu of exemption provided
under exemption notification - On a petition seeking 100% benefit - HELD :
100% tax exemption under industrial policy envisaged under previous regime -
Said policy can no longer be invoked and therefore, exemption notifications
issued implementing said policy also have lost mandate - Introduction of
Budgetary Support Scheme not to entitle petitioner support on entire fiscal
benefits as originally envisaged under 2003 policy - Budgetary Support
Scheme under GST not in lieu of exemptions that were granted under previ-
ous fiscal incentives schemes for providing exemptions under Central Excise
Act, 1944 and other such legislations - Recognizing hardships arising out to
withdrawal of exemptions notifications not to be understood or categorized as
an admission of any such right in favour of petitioner - GST a destination
based tax, exemptions, under GST regime having entirely different dimen-
sions and therefore no area-based exemptions envisaged under GST regime -
Budgetary Support Scheme not an exemption under Central Goods and Ser-
vices Tax Act, 2017 - Rationale of providing support to extent of Central Gov-
ernment’s share of CGST and IGST also based on reasoning which cannot be
questioned by petitioner - Entire gamut of taxation completely restructured
and petitioner cannot as matter of right claim that Central Government should
bear burden and also give Budgetary support to extent of entire tax, irrespec-
GST LAW TIMES  2nd April 2020  261