9911796707
TMI Blog2022 (9) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently 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 prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive under West Bengal State Support for Industries Scheme, 2008 as amended up to 2010. The Scheme relates to Industrial Promotion Assistance to industrial units falling under two groups and in the scales mentioned in Clause 10.1 of the Scheme. The incentive, in similar clause, is for refund of a percentage of VAT paid by the industrial units. The petitioner claims to fall under group-B and Scale- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. The petitioner claims to fulfill the relevant criteria for grant of incentive under both the Schemes. The petitioner also prays for the required inspection to be undertaken by the State respondents before grant of RC-II. The stand of the respondent No. 4, being the Department of Industry, Commerce and Enterprises is not comprehensible to the Court since reluctance is based on the change of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the present case and the petitioners are entitled to be provided with clarity in that regard. WPA 4916 of 2022 is accordingly disposed of with the direction on the Department of Industry, Commerce and Enterprises and the Finance Department to take requisite steps to make the Scheme GST-compliant within a period of sixteen weeks from date. Needless to say, the eligibility of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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