JUDGMENT :

Deepak Roshan, J.

Heard learned counsel for the parties.

2. Petitioner has filed the instant writ application primarily praying therein for the following reliefs:-

(i) For issuance of an appropriate writ/order/direction, including Writ of Declaration, declaring that amendment carried out vide Notification dated 7th March, 2019 (Annexure-4) by the Department of Industries, Government of Jharkhand to Clause 7.5 of The Jharkhand Industrial Investment and Promotion Policy, 2016 (for short ‘Policy of 2016’), wherein an ‘Explanation’ has been inserted to define the term ‘State GST paid on Intrastate sale subject to tax realization in the State Government Treasury’ in alleged exercise of power under Clause 10.7 of the Policy of 2016, has an effect of imposing additional restriction and/or condition nullifying the effect of the Policy of 2016 and is, thus, wholly without jurisdiction and beyond the power of the Department of Industries which is only entitled under Clause 10.7 to lay down guidelines and/or issue statutory Notification for giving effect to the provisions of the Po