2026 (3) TMI 1618

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....tioner: Mr. N Dasgupta, Mr H Das. Advocate for the Respondent: DY. S.G.I., SC, GST. ORDER Heard Mr. N. Dasgupta, learned counsel for the petitioner. Also heard Mr. S. Chetia, learned standing counsel, CGST appearing for the respondent Nos. 2 & 3. 2. The petitioner by instituting the present writ petition has prayed for a direction upon the respondent authorities to sanction and disburs....

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....erprises Vs. UoI & Ors.) and other analogous matters. 3. The coordinate Bench of this Court under similar circumstances as involved in the present proceeding, had on consideration of the said communication dated 22-02-2023, held that from the said communication it is discernable that a decision has been taken even in respect of those units who had paid their tax dues pursuant to the earlier exe....

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....d notification would apply to the new industrial units which commenced commercial production on or after 01-04-2007 but not later than 31-03-2017 and also to industrial units existing before 01-04-2007, but which had undertaking substantial expunction by way of increased by not less than 25% in the value of fixed capital investment in plant and machinery for the purpose of expunction of capacity/ ....

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....ion dated 22.02.2023 answers the issue that was before the Court that such units should also be considered to be units who have availed the benefits under the exemption notification dated 25.07.2007, we are of the view that, having accepted the contents of the communication dated 22.02.2023, no further adjudication is required in these batch of writ petitions. 6. The consequence of such u....