Himachal Pradesh HC directs State to Reimburse Rs 1.66 Crore SGST Incentive to Sylvan Greens by July 31, 2025, Interest at 6% Ordered on Delay [Read Order]
The petition was disposed of by the bench by directing the respondents to respondents to release the amount by 31-7-2025
![Himachal Pradesh HC directs State to Reimburse Rs 1.66 Crore SGST Incentive to Sylvan Greens by July 31, 2025, Interest at 6% Ordered on Delay [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/2056205-himachal-pradesh-hc-sgst-incentive-sylvan-greens-interest-taxscan.webp "Himachal Pradesh HC directs State to Reimburse Rs 1.66 Crore SGST Incentive to Sylvan Greens by July 31, 2025, Interest at 6% Ordered on Delay [Read Order]")
In one of its latest orders, passed on 24th January 2025, the Himachal Pradesh High Court directed the state to reimburse Rs. 1.66 crore in Central Goods and Services Tax (CGST) incentive to Sylvan Greens by 31-7-2025. The bench also held that if the payment is delayed, an interest of 6% will be charged per annum from the date the amount became due until the actual disbursement.
The petitioner had sought a writ of mandamus to compel the respondents—the State of Himachal Pradesh and its concerned authorities to disburse the SGST incentive amount in accordance with the recommendations dated April 9, 2025 (Annexure P-3), as well as under Rule 27 read with Rule 15 of the 2019 Rules and Clause 7(IX) of the Himachal Pradesh Industrial Investment Policy (2019).
During the proceedings, the respondents, represented by Advocate M/s Sylvan Greens Pvt. Ltd vs State of H. P. & Ors.General Anup Rattan along with additional advocates general Ramakant Sharma and Sharmila Patial, did not dispute the petitioner’s claim. They sought additional time to process the reimbursement. The court, after considering the facts and circumstances, deemed it appropriate to fix a firm deadline for payment.
The petition was disposed of by the bench comprising Justice Tarlok Singh Chauhan and Justice Sushil Kukreja by directing the respondents to respondents to release the amount by 31-7-2025. The matter was listed for compliance on 5-8-2025, to ensure adherence to the order. The court also held that in the failure to make the payment to the petitioner, the respondent will be charged an interest of 6% per annum from the due date until the actual payment is made.
In conclusion, the petition was disposed of along with pending applications.
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