{"id":9189,"date":"2026-05-21T18:23:40","date_gmt":"2026-05-21T12:53:40","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9189"},"modified":"2026-05-21T18:23:40","modified_gmt":"2026-05-21T12:53:40","slug":"hc-upholds-continuation-of-pre-gst-incentives-under-saving-clause","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-continuation-of-pre-gst-incentives-under-saving-clause","title":{"rendered":"HC Upholds Continuation of Pre-GST Incentives Under Saving Clause"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000419765\/incentives-under-pre-gst-policy-continued-under-saving-clause-unless-rescinded-rejection-set-aside-hc\">Abis Exports India Pvt. Ltd. vs. State of Chhattisgarh (2026) 42 Centax 188 (Chhattisgarh)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000122425\">Rakesh Mohan Pandey<\/span><\/strong>, J.<\/li>\n<li><strong>S\/Shri\u00a0<span id=\"111170000000180950\">Rajiv Shrivastava<\/span><\/strong>, Sr. Adv. &amp; <strong><span id=\"111170000000180951\">Kaif Ali Rizvi<\/span><\/strong>, Adv., for the Petitioner.<\/li>\n<li><strong><span id=\"111170000000157277\">Ms Anuradha Jain<\/span><\/strong>, Dy. G.A., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner industry was established under the State Agriculture and Food Processing Industrial Policy, 2012, under which subsidy and refund of Value Added Tax (VAT) and Central Sales Tax (CST) were assured as incentives. After the implementation of GST, the said relaxations were not extended to the petitioner. Earlier writ proceedings had resulted in a direction for a decision on pending representations submitted by the petitioner. Thereafter, the Secretary of Commerce and Industry rejected the representations. The petitioner questioned the rejection on the ground that the saving clause continued pre-GST exemption notifications in the absence of any withdrawal or rescission of such notifications. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the proviso to the saving clause under Section 174 of the CGST Act and Chhattisgarh GST Act mandates continuation of the incentive-based tax exemption granted through the notification unless such notification is withdrawn or rescinded. It was observed that no document was produced by the State showing withdrawal of the exemption notifications prior to the appointed day. The Court further held that the authority failed to apply the proviso to the saving clause and rejected the claim without considering the controlling legal position governing continuation of incentives under the pre-GST regime. Accordingly, the rejection order was held to be unsustainable, quashed, and the matter was remitted for reconsideration in light of the saving clause and binding legal position.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Hero%20Motocorp%20Ltd.%20v.%20Union%20of%20India&amp;itemType=AP\">Hero Motocorp Ltd. v. Union of India<\/a> \u2014 2022 (66) G.S.T.L. 129 (S.C.) \u2014 Followed [Paras 6, 7, 8]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Abis Exports India Pvt. Ltd. vs. State of Chhattisgarh (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9199,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-9189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Upholds Continuation of Pre-GST Incentives Under Saving Clause<\/title>\n<meta name=\"description\" content=\"HC rules pre-GST tax incentives continue under saving clause unless exemption notifications are withdrawn or rescinded.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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