The State Of ... vs Shilpa Steel And Power Limited ...
2022 Latest Caselaw 12517 Bom

                                                                1                             3-MCA-806-2022.odt


                                    IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                              NAGPUR BENCH, NAGPUR
                                       MISC. CIVIL APPLICATION (REVIEW) NO. 806 OF 2022
                                                IN WRIT PETITION NO. 2732 OF 2020
                     (The State of Maharashtra & Ors. Vs. Shilpa Steel and Power Limited, MIDC, Butibori, Nagpur)
                    Office Notes, Office Memoranda of Coram,
                    appearances, Court's orders of directions                    Court's or Judge's order
                    and Registrar's orders.
                           Shri M.G. Bhangde, Senior Advocate with Ms. N.P. Mehta, Assistant Government
                    Pleader for the applicants.

                                  CORAM : A. S. CHANDURKAR AND URMILA JOSHI-PHALKE, JJ.

DATE : DECEMBER 2, 2022.

By inviting attention to the eligibility certificate issued to the non- applicant - petitioner wherein under Clause 13 the financial incentives admissible in the nature of Industrial Promotion Subsidy was to include CST and VAT, it is submitted by the learned Senior Counsel for the applicants that with effect from 1/7/2017, the non-applicant was not liable to pay CST and VAT. However, by the judgment under review, it has been held that the non-applicant would be entitled to such benefit for the entire period for which the eligibility certificate was granted which is from 1/10/2015 to 30/9/2021. It is thus submitted that this benefit ought to be made admissible only for the period from 1/10/2015 to 30/6/2017. The learned Senior Counsel has placed reliance in Manuelsons Hotels Private Limited Vs. State of Kerala And Others [(2016) 6 SCC 766] in that regard.

Issue notice to the non-applicant, returnable on 16/12/2022. Until further orders, the judgment under review insofar as it directs restoration of benefits of CST and VAT shall operate for the period from 1/10/2015 to 30/6/2017.

Hamdast.

(URMILA JOSHI-PHALKE, J.) (A. S. CHANDURKAR, J.)

SUMIT Digitally signed bySUMIT CHETAN AGRAWAL Signing Date:02.12.2022 18:41