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2014 (4) TMI 292 - HC - VAT and Sales TaxChallenge against the communication sent by Assam Industrial Development Corporation Jurisdiction of High Court - Grant of eligibility certificate under the state policy Held That - Assessee sought to challenge the communication dated 30th April, 2010, sent by Assam Industrial Development Corporation Ltd., intimating about rejection of assessee s claim for grant of eligibility certificate under the policy made by the State for that purpose - Since the issue is now seized of by the State Level Committee (SLC) and thus without expressing any opinion on the merits and demerits of the controversy, it was considered apposite to direct the State Level Committee (SLC) to examine the case of assessee strictly on its merit in view the provisions of the Assam GST Act, 1993 r/w Assam Industries Scheme, 1997 and Assam VAT Act, 2003 and the scheme governing the case of assessee - Petition disposed of Decided against assessee.
Issues: Challenge to rejection of eligibility certificate under Industrial Policy, 2003 by Assam Industrial Development Corporation Ltd.
The judgment by the High Court of Gauhati involved a challenge to a communication dated 30th April, 2010, sent by Assam Industrial Development Corporation Ltd. rejecting a claim for an eligibility certificate under the Industrial Policy, 2003. The petitioner sought relief under Article 226/227 of the Constitution of India. The impugned order stated that the application could not be considered as the petitioner did not fulfill the criteria of modernization as per the eligibility norms of the Industrial Policy of Assam, 2003. The petitioner argued that the order was reviewed, and the matter was pending with the State Level Committee (SLC) for further examination. The court, refraining from expressing an opinion on the merits of the controversy, directed the SLC to examine the case strictly on its merit in accordance with the law, considering the provisions of the Assam General Sales Tax Act, 1993, the Assam Industries (Sales Tax Concessions) Scheme, 1997, and the Assam Value Added Tax Act, 2003. The court instructed the SLC to pass appropriate orders within six months and requested the concerned parties to submit a copy of the order to the SLC within two weeks. The petition was disposed of with no costs awarded. In this judgment, the primary issue revolved around the rejection of the petitioner's claim for an eligibility certificate under the Industrial Policy, 2003 by Assam Industrial Development Corporation Ltd. The court acknowledged the petitioner's challenge to the communication dated 30th April, 2010, which conveyed the rejection based on the petitioner's failure to meet the modernization criteria as per the eligibility norms of the Industrial Policy of Assam, 2003. The petitioner contended that the impugned order had been reviewed, and the matter was under consideration by the State Level Committee (SLC) for determining eligibility under the Assam General Sales Tax Act, 1993, the Assam Industries (Sales Tax Concessions) Scheme, 1997, and the Assam Value Added Tax Act, 2003. The court, without delving into the merits of the case, directed the SLC to evaluate the petitioner's case strictly on its merit in compliance with the relevant laws and schemes. The timeline of six months was set for the SLC to reach a decision, emphasizing a prompt resolution of the matter. The judgment further highlighted the court's decision to refrain from expressing any opinion on the merits and demerits of the controversy surrounding the rejection of the eligibility certificate claim. Instead, the court focused on directing the State Level Committee (SLC) to conduct a thorough examination of the petitioner's case in accordance with the provisions of the Assam General Sales Tax Act, 1993, the Assam Industries (Sales Tax Concessions) Scheme, 1997, and the Assam Value Added Tax Act, 2003. By instructing the SLC to pass appropriate orders within a specified timeline of six months, the court aimed to expedite the resolution of the petitioner's eligibility for the certificate. The judgment concluded by disposing of the petition with no costs imposed and requiring the concerned parties to submit a copy of the order to the State Level Committee within two weeks, ensuring transparency and compliance with the court's directives.
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