GST Update

???? Desk of CA. Praveen Sharma – 1124  Series (CAPS) ????

?? Orissa High Court IN THE CASE OF M/s JSW Cement Limited, Jajpur & Anr. v. State of Odisha & Ors.

Company: JSW Cement Limited

Citation: TS-879-HC(ORI)-2026-GST

Outcome: In favour of Petitioner.

Disputed amendment: Odisha’s Resolution dated 18 August 2020 excluded cement units from net SGST reimbursement retrospectively from 1 July 2017.

 Policy reliance: JSW Cement invested and commenced production relying on Industrial Policy Resolution, 2015.

Retrospectivity rejected: The Court held the retrospective exclusion arbitrary and unconstitutional.

Promises protected: Withdrawal violated promissory estoppel and legitimate expectation.

Financial burden insufficient: Fiscal implications alone could not justify withdrawing incentives for past periods.

Deemed approval recognised: The provisional Priority Sector application attracted deemed approval under Section 11 of the Orissa Industries (Facilitation) Act, 2004.

Negative List objection rejected: The State failed to establish that the unit fell within the relevant exclusion.

Eligibility conditions continue: Reimbursement remained subject to verification, policy ceilings and other applicable conditions.

Payment with interest: Authorities were directed to determine and release eligible SGST reimbursement with applicable interest within four weeks.

LINK: CA. Praveen Sharma on Linkedin

Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610