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A. ABHISHEK REDDY
Shree Saibaba Plasto Products Pvt. Ltd. – Appellant
Versus
State of Bihar – Respondent
A. Abhishek Reddy, J.—Heard the learned counsel for the parties.
The present writ petition has been filed for the following reliefs:—
“vi. For issuing a writ of mandamus or any other appropriate writ directing the Respondent Authorities to bring on record order(s) or letter(s) by which the claim of the petitioner under the head of reimbursement of VAT/SGST paid has been denied for the period April 2021 to September 2021 and the ground that the production of the petitioner unit was below 25% of Installed capacity.
vii. For issuing a writ of certiorari or any other appropriate writ setting aside the order(s) or letter(s) so brought on record by the Respondent Authorities by which the claim of the petitioner under the head of reimbursement of VAT/SGST paid has been denied for the period April 2021 to September 2021 and the ground that the production of the petitioner unit was below 25% of installed capacity.
viii. For issuing a writ of mandamus directing the respondents to pay the petitioner its entitlement under the head of reimbursement of SGST paid for the period April 2021 to September 2021 which has been denied on the ground that the petitioner has not done production of more than 25
Subsequent amendments to the Bihar Industrial Incentive Policy do not apply retrospectively, and promised incentives must be honored for the entire entitlement period.
The court established that the lack of explicit restrictions in the Bihar Industrial Incentive Policy, 2011 regarding the commencement of production prior to SIPB approval invalidated the denial of i....
Point of Law : Notification cannot be construed as having retrospective or retroactive effect to whittle down the accrued rights in favour of the Respondent units which were entitled to rebate.
(1) Estoppel – There cannot be any estoppel against Government in exercise of its sovereign, legislative and executive functions.(2) Court cannot interfere in policy matters of Government unless such....
The State is bound by its promises under the Industrial Policy, and failure to issue enabling notifications for incentives constitutes arbitrary action, invoking the doctrine of promissory estoppel.
The absence of a cut-off date in the Special Mega Package allows entitlement to incentives regardless of the commercial production start date relative to the previous policy's expiry.
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