M/S Jain Industrial Corporation vs State Of Chhattisgarh

Citation : 2026 Latest Caselaw 988 Chatt
Judgement Date : 25 March, 2026

[Cites 1, Cited by 0]

Chattisgarh High Court

M/S Jain Industrial Corporation vs State Of Chhattisgarh on 25 March, 2026

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                                                                                  2026:CGHC:14206
Digitally signed by
AJAY KUMAR
                                                                                                NAFR
DWIVEDI
DN: cn=AJAY
KUMAR DWIVEDI,
ou=HIGH COURT,

                                      HIGH COURT OF CHHATTISGARH AT BILASPUR
o=HIGH COURT
OF
CHHATTISGARH,
st=Chhattisgarh,
c=IN
Date: 2026.03.25
17:16:58 +0530



                                                   WPC No. 1306 of 2026

                      M/s Jain Industrial Corporation Having Reg. Office At Plot No. 29, Industrial
                      Area, Near Stadiam Chowk And N.H. No. 06 Main Road Ward No. 19, Tehsil
                      And District- Rajnandgaon (C.G.-491441) Through Proprietor Smt.Sarita Jain,
                      W/o Shri Santosh Jain, Aged About 61 Years, R/o C/o Shri Santosh Jain,
                      House No. 60, Ward No.17, Vardhaman Nagar,tehsil And District-Rajnandgaon
                      (C.G. 491441)
                                                                                            ... Petitioner.
                                                            Versus


                      1 - State Of Chhattisgarh Through The Secretary, Department Of Commerce
                      And Industries, Udyog Bhavan, Ring Road No. 01, Telibandha, Tehsil And
                      District- Raipur (C.G.)
                      2 - Additioinal Director And Member Secretary, Directorate Of Industries And
                      Commerce, Government Of Chhattisgarh, Udyog Bhawan Ring Road No.-1
                      Telibandha, Tehsil And District- Raipur (C.G.) 492001
                      3 - General Manager, District Trade And Industry Center , Mamta Nagar, Tehsil
                      And District-Rajnandgaon (C.G.) 491441
                      4 - The Comptroller And Auditor General Of India, Pocket 9, Deen Dayal
                      Upadhyay Marg, New Delhi- 110124
                      5 - The Account General Audit, Office Of The Accountant General Avinash
                      Garden City Zero Point,near Raipur- Baloda Bazar Marg, Post- Vidhan Sabha,
                      Raipur, Chhattisgarh- 492005
                                                                                         ... Respondents.

(cause title downloaded from CIS Periphery) 2 For Petitioner : Mr. Nitesh Jain, Advocate.

For Res No.1 to : Mr. Anadi Sharma, Panel Lawyer.

3/State For Res No.4 & 5 : Mr. Raj Kumar Gupta, Advocate.

(Hon'ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 25/03/2026

1. Since counsel for respondents have accepted notice on behalf of their respective parties, notice against them is dispensed with.

2. This Writ Petition under Article 226 of the Constitution of India has been filed for the followings reliefs:-

"10.1 To issue a writ and/ or an order in the nature of appropriate writ do issue calling the records from the respondent authorities concerned for perusal of this Hon'ble Court, if thinks fit in the facts & circumstances of case.
10.2 To issue a writ and/or an order in the nature of writ of certiorari do issue quashing the order dated 04/07/2023 (ANNEXURE P-11) passed by respondent No.2.
10.3 To issue a writ and/or an order in the nature of writ of certiorari do issue quashing the order dated 21/07/2022 so far as it relates to realization of Capital Subsidy (ANNEXURE P-8) passed by respondent No.3.
10.4 To issue a writ and/or an order in the nature of writ of mandamus do issue commanding and directing the respondent authorities to pass an order for releasing/ reimbursing the capital subsidy amounting to Rs.9,39,157 payable to petitioner in accordance with "Industrial Policy 2019-24" along with an interest @ 9% per annum form the date of filing application for release of capital subsidy till its realisation in the facts and circumstances of the case.
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10.5 To issue a writ and/or an order in the nature of writ of mandamus do issue for time bound disposal of the petitioner's representation dated 27/01/2026 (ANNEXURE P/1 (Colly)) pending before the respondent number 2 within the time frame as fixed by this Hon'ble Court in the facts and circumstances of the case.
10.7 To grant any other relief deemed just and proper in the facts and circumstances of the case for imparting complete and substantial justice to the petitioner."

3. Learned counsel for the petitioner submits that the petitioner is a proprietorship styled as "M/s Jain Industrial Corporation," with Smt. Sarita Jain as the proprietor. The unit is registered as a Small Scale Unit in Rajnandgaon and has its registered office at Plot No. 29, Industrial Area, Ward No.19, Rajnandgaon. The petitioner also obtained Udyam Registration as a Micro Enterprise for manufacturing modular furniture. A Capital Investment Certificate, approving the capital invested by the petitioner for expansion, was issued by a Chartered Accountant on 21.01.2021. Subsequently, the petitioner filed an application claiming the subsidy provided by the State Government for the expansion work undertaken. However, the application was rejected by Respondent No.3. On an appeal preferred by the petitioner, Respondent No.2 allowed the claim on 17.11.2022, but only to the extent of 'Interest Subsidy.' The 'Capital Subsidy' was declined on account of Audit Serial No. 2.22.2, which is allegedly pending with respect to the petitioner's enterprise. Counsel for the petitioner further submits that the petitioner is unable to understand as to what is Audit Serial No.2.22.2 and why his capital subsidy has not been released. Therefore, the petitioner moved an application on 18.07.2024 followed by reminders on 21.10.2024, 27.01.2026 (Annexure-P/1 collectively), before 4 the respondent Authorities. Despite these efforts, the grievance has not been redressed till date. Hence, at this stage, this writ petition may be disposed of with a direction to Respondent No.2 to decide the aforesaid application and reminders expeditiously within a stipulated period.

4. Learned counsel for respondents stated no objection to the limited prayer made by the petitioner.

5. Heard learned counsel for the parties and perused the record.

6. Having considered the submission of learned counsel for the parties and considering the limited prayer of the petitioner, without entering into merits of this case, at this stage this petition is disposed of directing respondent No.2 to decide the application/reminders of the petitioner dated 18.07.2024, 21.10.2024 and 27.01.2026 (Annexure-P/1 collectively), within 45 days from the date of receipt of copy/submission of this order.

7. With the aforesaid direction, this writ petition is disposed of.

8. Pending application(s), if any, also stands disposed of.

Sd/-

(Naresh Kumar Chandravanshi) Judge Ajay