TaxTMI 
TaxTMI 
2024 (7) TMI 157
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.... the petitioner was accepted by the State Investment Promotion Board after the date of commercial production of the unit. ii. for issuing writ of certiorari or any other appropriate writ setting aside the letter dated 23.11.2017 bearing Memo No.3573 (to the extent it relates to the petitioner) whereby and whereunder the claim of the petitioner for VAT/GST Reimbursement along with other claims under the Bihar Industrial Incentive Policy 2011 had been rejected on the ground of proposal of the petitioner not having approval of the competent authority. iii. For issuing writ of mandamus directing the respondents to pay the petitioner its entitlement under the head of reimbursement of VAT/ET/SGST paid under the Bihar Industrial Incentive Po....
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....hat under the Bihar Industrial Incentive Policy, 2011, the petitioner's entitlement for re-imbursement of VAT/ET/SGST was denied on the ground that the petitioner has started commercial production even before the approval by SIPB and the authorities have rejected the case of the petitioner. 4. Learned counsel has stated that there is nothing under the regulation which states that the approval of the SIPB is a condition precedent for starting the commercial production. That the stand taken by the authorities is not only arbitrary, bad and illegal but also contrary to the scheme floated by the State of Bihar under the Bihar Industrial Incentive Policy, 2011, and therefore, prayed this Hon'ble Court to allow the present writ petition and give....
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....ercial production even before the grant of approval by SIPB. The said stand taken by the official respondents appears to be an arbitrary and frivolous one. Admittedly the authorities have invited investors/ industrialists to invest in the State of Bihar by floating the Bihar Industrial Incentive Policy, 2011 and under the scheme some incentives have being offered to the Businessmen who have established their industries. The stand taken by the respondent that the petitioner has started production even before the grant of approval is without any legal basis. The policy does not lay any guidelines or restrictions on the industrialists that the production cannot be started before the approval by SIPB is granted and does not state that any perso....