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2020 Supreme(Pat) 573

MOHIT KUMAR SHAH
Gangotri Iron And Steel Co. Ltd. – Appellant
Versus
State Of Bihar – Respondent


Advocates:
Advocate Appeared:
For the Appellant :Mr. S.D. Sanjay, Sr. Advocate Mr. Mohit Agarwal, Advocate Mrs. Priya Gupta, Advocate Mr. Alok Kumar Agrawal, Advocate.
For the Respondent:Mr. Sriram Krishna, Advocate Mr. Kumar Saurav

JUDGMENT :

1. The present writ petition has been filed for directing the State Government to take a decision with regard to grant of reimbursement equal to the amount of taxes deposited by the petitioner by way of subsidy in terms of the Industrial Incentive Policy, 2006 and immediately transfer the funds on the head of subsidy towards admitted tax paid on account of Bihar VAT Act, Bihar Entry Tax Act as also the Central Sales Tax Act to the Sales Tax Department, in order to enable it to disburse the amount of such subsidy to the petitioner herein.

2. The brief facts of the case according to the petitioner is that it is engaged in the business of manufacturing M.S. Billets TMT Steel Bars & Industrial Oxygen Gas. The petitioner is stated to have commenced commercial production at Bihta Unit with effect from 11.01.2009, as per the certificate issued by the Director, Technical Department, Bihar, Patna vide letter dated 22.10.2009. It is the further case of the petitioner that the respondent State of Bihar had announced Industrial Policy, 2006 wherein various incentives were promised

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