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2022 (9) TMI 1615 - HC - GSTPetitioner s claim for disbursal of incentive under West Bengal State Support for Industries Scheme, 2008 as amended up to 2010 - petitioner prays for making the Scheme compliant with the GST regime which subsequently came into effect - HELD THAT - Upon considering the Scheme and the fact that the GST regime has come into place since 2017, the respondents should take expeditious steps to make the Scheme GST-compliant for the benefit of industrial units which fall under the Scheme. The industrial units like the petitioner cannot be kept in a limbo and denied the incentives, which were specifically promised to these units at the time of introduction of the Scheme from 2008 onwards. There is a definite case of legitimate expectation in the present case and the petitioners are entitled to be provided with clarity in that regard. Appeal disposed off.
The High Court of Calcutta ruled in favor of the petitioner in WPA 4916 of 2022, directing the Department of Industry, Commerce, and Enterprises and the Finance Department to make the West Bengal State Support for Industries Scheme, 2008 compliant with the GST regime within sixteen weeks. The petitioner's eligibility for incentives under the Scheme will be evaluated before granting any incentives.
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