AGARTALA PLASTIC PVT LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has filed this petition challenging an order passed by the respondent No.5 in furtherance of the directions issued by this Court dated 12.01.2021 passed in W.P(C) No.598 of 2020.

(2.) Brief facts are as under:

(3.) The petitioner made the refund claims under the scheme for the period between 01.01.2016 to 31.12.2016 and 01.01.2017 to 31.06.2017. These applications of the petitioner were rejected by the District Industries Centre by two separate orders, both passed on 25th June, 2020 on the sole ground that the claims were submitted after expiry of two years from the period to which the claims related. The petitioner, thereupon, approached the District Industrial Centre under a communication dated 13.07.2020 and made out grounds why it was not able to apply for the subsidy earlier. In such application the petitioner had projected a case that in support of its claims the petitioner had to produce the certificate of payment of taxes by the VAT authority which the petitioner, though had applied in time, was not provided by the said authority for a long period of time despite reminders. This application was not accepted by the District Industrial Centre upon which the petitioner filed W.P(C) No.598 of 2020 which was disposed of by an order dated 12th January, 2021, relevant portion of which reads as under: