WPMS/1814/2021
2023 Latest Caselaw 1928 UK

             IN THE HIGH COURT OF UTTARAKHAND
                                  AT NAINITAL
                   HON'BLE THE CHIEF JUSTICE SRI VIPIN SANGHI
                                          AND
                      HON'BLE SRI JUSTICE RAKESH THAPLIYAL

                 WRIT PETITION (M/S) NO. 1814 OF 2021
                               24TH JULY, 2023
BETWEEN:
Maa Sheetla Udyog Private Ltd.                                   .....Petitioner.
And

State of Uttarakhand & others                                    ....Respondents.

Counsel for the Petitioner : Mr. Bhupesh Kandpal, learned counsel.

Counsel for the State : Mr. S.S. Chauhan, learned Deputy Advocate General.

Counsel for the Union of India : Mr. Saurav Adhikari, learned Standing Counsel.

Counsel for the Respondent No.4 : Mr. Vipul Sharma, learned counsel.

The Court made the following:

JUDGMENT:(per Hon'ble The Chief Justice Sri Vipin Sanghi)

On instructions, Mr. Kandpal, learned counsel for

the petitioner gives up the prayer relating to the challenge to

the constitutional validity of the MSME Policy, 2015, and the

Amendments made during 2016.

2. The writ petition is, accordingly, disposed of with a

direction to the respondents to consider the petitioner's claim

for reimbursement of the State Excise Duty aggregating to

Rs.74,48,96,390.24/- within eight weeks, on its own merits.

3. We make it clear that we have not examined the

petitioner's claim on merits.

4. Pending application, if any, also stands disposed of.

(VIPIN SANGHI, C.J.)

(RAKESH THAPLIYAL, J.) Dated: 24th July, 2023 NISHANT