Orissa High Court allows writ petition on SGST reimbursement under IPR 2015
Orissa High Court allowed the Company's writ petition on 16 October 2026.
By ScoutQuest · · 2 min read
- Court
- Hon'ble High Court of Orissa, Cuttack
- Judgment Date
- 16 October 2026
- Writ Petition No.
- Writ Petition No. 36871 of 2020
What the company told the exchanges
JSW Cement has disclosed, as an update on material litigation, that the Hon'ble High Court of Orissa, Cuttack pronounced its judgment on 16 October 2026 in Writ Petition No. 36871 of 2020. The petition was shared by the Company against the State of Orissa and others in connection with reimbursement of incentives under the Industrial Policy Resolution, 2015 (IPR 2015).
What the dispute was about
- The Company had challenged the amendment to IPR 2015 dated 18 August 2020, which retrospectively excluded cement manufacturing and grinding units from availing reimbursement of State Goods and Services Tax (SGST) with effect from 1 July 2017.
- The Company had sought continuation of the reimbursement benefits envisaged under IPR 2015.
What the Court held
- The writ petition shared by the Company was allowed.
- The Company shall be treated as having obtained deemed approval of its application dated 16 August 2017 for grant of Priority Sector status under IPR 2015, in terms of the applicable policy.
- The Company's claims for SGST reimbursement under Clause 5.4.5(a) of IPR 2015 had accrued and crystallised.
- The amendment dated 18 August 2020, insofar as it retrospectively excludes cement manufacturing and grinding units from SGST reimbursement with effect from 1 July 2017, was held to be arbitrary, unconstitutional and contrary to the doctrines of promissory estoppel and legitimate expectation, and was set aside.
What happens next
- The Court has directed that the Company's claim for SGST reimbursement under IPR 2015, along with applicable interest, be determined and released within four weeks.
- So the operative direction is for the claim to be assessed and paid within that period, with interest as applicable.
How to read this
- This is an update on a pending legal proceeding, and the outcome is in the Company's favour at the High Court level.
- The order relates to incentive reimbursement under a State policy; the claim and interest are to be determined and released as directed.
- The disclosure also states that there is no change in status of any proceeding against key management personnel, promoter or ultimate person in control, and no settlement terms, compensation or penalty arise in this matter.
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Additional 1.00 MTPA grinding unit commissioned at Nagaur; total installed grinding capacity now 25.10 MTPA
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More numbers
- Time given to determine and release the SGST reimbursement claimfour weeks
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