NORTH EAST HI-TECH Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. D.Sahu, the learned counsel for the Petitioner, Mr. Girin Pegu, the learned counsel appearing on behalf of the Respondent No. 1 and Mr. S.C. Keyal, the learned Standing Counsel for the GST Department.

(2.) The present writ petition under 226 of the Constitution has been filed challenging the Order No.02/SR/(09-10/10-11/11-12/12-13/13-14/14-15/15-16/16 17/17-18/18-19/PR.COMMR.2021-22 dtd. 5/8/2021 and for a direction to the Respondent Nos. 2 and 3 to expedite the proceedings relating to special rate fixation and not to initiate any recovery proceedings till the special rate asserted by the Respondent No. 2.

(3.) The case of the petitioner in brief is that the Petitioner firm is an industrial unit carrying on manufacturing of M.S. Ingot falling under CETSH-72 of the Central Excise Tariff Act, 1985. The Government of India, Ministry of Commerce and Industry, Department of Industrial Policy and Promotion vide the Office Memorandum dtd. 1/4/2007 announced the North East Industrial and Investment Promotion Policy (NEIIPP), 2007. In terms with the said industrial policy of the year 2007, various exemptions were assured to all new units as well as existing units which go in for substantial expansion, unless otherwise specified and which commence commercial production within the 10 years period from the date of the notification of the industrial policy, i.e. NEIIPP, 2007 for a period of 10 years from the date of commercial production. The location of the new as well as the existing industrial units carrying out a substantial expansion had to be in the North Eastern Region. The said industrial policy also stipulated that incentives on substantial expansion will be given to units effecting