STATE OF JAMMU INDUSTRIES AND COMMERCE DEPTT. CIVIL SECRETARIAT COMMISSIONER vs M/S.JAMMU STEEL INDUSTRIES . — C.A. No. 9848/2011

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010007002006

Filing Date

04-Jan-2006

Registration No

C.A. No. 9848/2011

Diary Number

700/2006

Order Date

18-Aug-2017

Document Type

Judgement - of Main Case

Disposal Type

Allowed

Last updated 15-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.STATE OF JAMMU INDUSTRIES AND COMMERCE DEPTT. CIVIL SECRETARIAT COMMISSIONER

    Adv. M. SHOEB ALAM (Dead / Retired / Elevated) M. SHOEB ALAM (Dead / Retired / Elevated) [P-2] SUNIL FERNANDES (Dead / Retired / Elevated)

Respondent(s)

  1. 1.M/S.JAMMU STEEL INDUSTRIES .

    Adv. M. P. DEVANATH

Case History

  1. Case disposedDisposed

  2. 18-Aug-2017

    Fixed Date by Court

    Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha

  3. 09-Aug-2017

    First hearing

    Initial hearing scheduled

  4. 11-Mar-2016
  5. 11-Mar-2016
  6. 14-Dec-2015
  7. 14-Dec-2015
  8. 17-Sep-2015
  9. 17-Sep-2015
  10. 04-Aug-2015

    ROP - of Main CaseView PDF

  11. 04-Aug-2015

    Office Report - of Main CaseView PDF

  12. 04-Aug-2015

    ROP - of Main CaseView PDF

  13. 13-Apr-2015
  14. 13-Apr-2015
  15. 07-Jan-2015

    ROP - of Main CaseView PDF

  16. 07-Jan-2015

    Office Report - of Main CaseView PDF

  17. 07-Jan-2015

    ROP - of Main CaseView PDF

  18. 27-Oct-2014
  19. 05-Sep-2014
  20. 05-Sep-2014
  21. 21-Jul-2014
  22. 28-Apr-2014
  23. 10-Mar-2014
  24. 07-Feb-2014
  25. 15-Jan-2014
  26. 23-Oct-2013
  27. 10-Sep-2013
  28. 30-Jul-2013
  29. 09-Apr-2013
  30. 29-Oct-2012
  31. 18-Jul-2012
  32. 25-Jan-2012

    ROP - of Main CaseView PDF

  33. 14-Nov-2011

    ROP - of Main CaseView PDF

  34. 10-Oct-2011

    ROP - of Main CaseView PDF

  35. 01-Aug-2011

    ROP - of Main CaseView PDF

  36. 05-Jul-2011

    ROP - of Main CaseView PDF

  37. 28-Mar-2011

    ROP - of Main CaseView PDF

  38. 28-Feb-2011
  39. 24-Jan-2011

    ROP - of Main CaseView PDF

  40. 10-Dec-2010

    ROP - of Main CaseView PDF

  41. 10-Nov-2010
  42. 09-Jul-2010
  43. 23-Apr-2010
  44. 23-Mar-2010
  45. 22-Feb-2010
  46. 12-Jan-2010
  47. 30-Nov-2009
  48. 17-Aug-2009
  49. 20-Mar-2009

    ROP - of Main CaseView PDF

  50. 11-Feb-2009

    ROP - of Main CaseView PDF

  51. 13-Jan-2009

    ROP - of Main CaseView PDF

  52. 04-Dec-2008

    ROP - of Main CaseView PDF

  53. 03-Nov-2008

    ROP - of Main CaseView PDF

  54. 01-Oct-2008
  55. 10-Sep-2008

    ROP - of Main CaseView PDF

  56. 05-Aug-2008

    ROP - of Main CaseView PDF

  57. 16-May-2008

    ROP - of Main CaseView PDF

  58. 04-Apr-2008

    ROP - of Main CaseView PDF

  59. 14-Feb-2008

    ROP - of Main CaseView PDF

  60. 10-Oct-2007

    ROP - of Main CaseView PDF

  61. 17-Jul-2007
  62. 30-Mar-2007
  63. 09-Feb-2007
  64. 18-Aug-2006
  65. 19-Jul-2006
  66. 24-Apr-2006

    ROP - of Main CaseView PDF

  67. 03-Apr-2006
  68. 04-Jan-2006

    Case filed

    Registration No. C.A. No. 9848/2011

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 9844/2011

casestatus.in Summary

Case Summary: State of Jammu and Kashmir v. Trikuta Roller Flour Mills Pvt. Ltd. Outcome: The Supreme Court allowed the State's appeals, setting aside the High Court's order. The Court upheld the State's 1993 policy that capped CST refunds for SSI units at Rs. 2 lacs per annum, rejecting the respondents' claims for full refunds over five years. However, the Court clarified that already-granted refunds cannot be withdrawn or reopened. Key Holding: The Court held that CST refunds are executive policy concessions—not legal rights—and can be modified for valid public interest reasons, including preventing fraudulent claims and protecting State finances. Economic policy decisions warrant judicial restraint unless proven arbitrary or unreasonable. This case analysis is maintained by casestatus.in based on publicly available court records.

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