Sylvan Greens Pvt Ltd Vs State of H. P. & Ors (Himachal Pradesh High Court)
The Himachal Pradesh High Court has directed the State authorities to reimburse Sylvan Greens Pvt. Ltd. an amount of ₹1,66,38,622 as Net State Goods and Service Tax (SGST) incentives for the financial year 2023-24. The court, in its order dated June 21, 2025, mandated that the payment be made by July 31, 2025.
Sylvan Greens Pvt. Ltd. had filed a petition seeking a writ of mandamus to compel the respondents (State of H.P. and others) to disburse the SGST amount, citing recommendations from April 9, 2025, and provisions of Rule 27 read with Rule 15 of the 2019 Rules and Clause 7(IX) of the 2019 Policy (The Himachal Pradesh Industrial Investment Policy, 2019).
During the proceedings, the respondents did not dispute the petitioner’s claim but requested additional time for reimbursement. The High Court, considering the facts and circumstances, disposed of the petition with a clear directive. The order further stipulated that if the amount is not paid by the deadline of July 31, 2025, Sylvan Greens Pvt. Ltd. will be entitled to interest at a rate of 6% per annum from the due date until the actual date of payment. The matter is scheduled for compliance review on August 5, 2025. This ruling underscores the court’s intervention to ensure timely disbursement of industrial incentives.
