https://www.taxtmi.com/caselaws?id=754937 Denial of VAT, ET and SGST reimbursement and related incentives under the Bihar Industrial Incentive Policy, 2011 was found unsustainable where the only ground was that commercial production started before SIPB approval. The Patna HC noted that the policy did not make prior SIPB approval a condition precedent for commencing production, nor did it provide that production before approval would automatically extinguish incentive eligibility. The rejection was therefore arbitrary and lacked legal foundation. The Court indicated that benefits could, at most, operate from the date of approval, but not be denied altogether, and set aside the rejection order while recognising entitlement to incentives from the date of SIPB approval. en-us Fri, 10 Nov 2023 00:00:00 +0530 Wed, 07 May 2025 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754937 Denial of VAT, ET and SGST reimbursement and related incentives under the Bihar Industrial Incentive Policy, 2011 was found unsustainable where the only ground was that commercial production started before SIPB approval. The Patna HC noted that the policy did not make prior SIPB approval a condition precedent for commencing production, nor did it provide that production before approval would automatically extinguish incentive eligibility. The rejection was therefore arbitrary and lacked legal foundation. The Court indicated that benefits could, at most, operate from the date of approval, but not be denied altogether, and set aside the rejection order while recognising entitlement to incentives from the date of SIPB approval. Case-Laws GST Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754937