( 2026:JHHC:25216 ) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P( C) No. 3492 of 2026 ----- Atibir Industries Company Ltd., a company registered under the Companies Act, 1956, having its office at Bhorandiha, PO Udnabad, PS Giridih, Dist. Giridih, Jharkhand through its Director, Sandeep Kumar Sarawgi, age 56 yrs, s/o Shri Saantosh Kumar Sarawgi, r/o Sarawgi Sadan, PO Giridih, PS Giridih (T), Dist. Giridih, Jharkhand, 815301 … Petitioner(s). Versus 1. The State of Jharkhand through the Chief Secretary, having its office at Project Building, Dhurwa, PO & PS Dhurwa, Dist. Ranchi, Jharkhand 2. Principal Secretary Department of Industries, Govt. of Jharkhand, having its office at Nepal House, PO & PS Doranda, Dist. Ranchi, Jharkhand 3. Principal Secretary, Department of Finance, having its office at Project Building, Dhurwa, PO & PS Dhurwa, Dist. Ranchi, Jharkhand 4. Director, Department of Industries, Govt. of Jharkhand having its office at Nepal House, PO & PS Doranda Dist. Ranchi, Jharkhand … Respondent(s). CORAM : SRI ANANDA SEN, J. ------ For the Petitioner(s) : Mr. Indrajit Sinha, Advocate Ms. Prena Jhunjhunwala, Advocate For the Respondents : AC to Sr. AAG …...... 5/19.08.2026: During course of argument, it has been submitted by the learned counsel for the State based on Annexure-A to the counter-affidavit and also as per the paragraph no.17 of the counter-affidavit that the petitioner is entitled to get relief but it will be in accordance with Annexure-A. He submits that as per Annexure-A the Industrial Units which were getting benefit in terms of JIIPP- 2021, JIIPP-2016, JTAFP-2016, JAAP-2016 and JIP-2012 are entitled to get benefits as mentioned in Clause 4 of Annexure-A. 2. Counsel for the petitioner submits that since the petitioner’s unit was established in terms of Jharkhand Industrial Policy of 2001 and reference of the said policy is not there in Clause 4 or Clause 5, there was an apprehension that the petitioner will not be granted the said -2- benefit but in para-17 of the counter-affidavit the State has admitted that petitioner is also entitled to get SGST Reimbursement for a period of 8 years as per notified policy. Paragraph 17 is quoted here-in-below:- “17. Paragraph 17 is quoted here-in-below:- “17. That petitioner is not entitled for grant of incentive from the period of 01/07/2017 to 24/05/2018 as per Jharkhand Industrial Policy, 2001 continues to be admissible and payable as Goods and Services Tax Reimbursement Subsidy, rather petitioner is entitled only as per SGST Reimbursement notified policy for a period of 8 years from the date of production (Annexure-A).” 3. Considering the aforesaid submission, I direct the respondent no.2 Principal Secretary Department of Industries, Govt. of Jharkhand to take a decision and quantify the amount which the petitioner is entitled to receive as benefits in terms of Annexure-A to the counter- affidavit and pass on the said benefit to the petitioner. The entire process should be completed within a period of 16 weeks from the date of receipt of a copy of this order. (ANANDA SEN, J.) 19.08.2026 Anjali/-