2025 (3) TMI 166 - HC - GST

Benefit related to industrial promotion policies of the State Government - petitioner has submitted that although the reply has been filed by the respondents but there is no reference of the order passed by the appellate authority which is binding on the respondents also as they have also not challenged the aforesaid order - HELD THAT - On perusal of the reply it is found that the respondents have already complied with the order passed by the appellate authority vide their order dated 05/01/2022 accepting the petitioner s investment towards the construction however its benefit has not been given to the petitioner as per Clause 9(a) and 9(b) of their policy dated 22/06/2018 citing that the benefit of 2014 policy cannot be availed by the petitioner. However it is also found that subsequent to the policy of 2014 after introduction of GST regime on 01/07/2017 the respondents/State has already come out with a fresh circular dated 22/06/2018 modifying the aforesaid policy on which the petitioner is relying upon. Thus apparently the respondents have not extended the aforesaid benefit to the petitioner. In such circumstances this Court is inclined to allow the present petition and it is directed to the respondents to extend the benefit of the order passed by the respondents on 05/01/2022 (Annx.R/3) to the petitioner within a period of 3 months from today. Petition allowed.

Summary

The petitioner filed a writ petition seeking various reliefs related to industrial promotion policies of the State Government. Despite an order in the petitioner's favor by the appellate authority, the benefits were not extended to the petitioner. The court found that the respondents had not complied with the order and directed them to extend the benefits within three months. The writ petition was allowed and disposed of accordingly.