Case of Shiva Industries vs Union of India, HC J&K Judgement Dated 4th April 2025. HC ruled in favour of petitioner and directed to release the full amount of budgetary support claimed by the company. The court found that the partial rejection of refund claims by the respondent was contrary to the clear provisions of the Government of India’s notification dated 5th October 2017, concerning budgetary support under GST provisions.