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Goods and Service TaxArticle·23 October 2026

Orissa High Court. JSW Cement Wins Retrospective SGST Incentive Challenge

By J the App

Executive Summary

The Orissa High Court held that Odisha could not retrospectively withdraw the SGST reimbursement incentive from JSW Cement after the company had invested and commenced production under the existing industrial policy. It also recognised deemed approval of the company’s provisional Priority Sector application and directed determination and release of the eligible reimbursement, with applicable interest, within four weeks.

Domain | IDT | GST 

The Position

The State may revise it...

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