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HERO MOTOCORP LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
SANJEEV NARULA
Pet. Counsel
S. Ganesh
Priyanka Rathi
Ashwini Chandrasekaran
Res. Counsel
Amit Bansal
Aman Rewaria
Vipasha Mishra

Petitioner / Applicant

HERO MOTOCORP LTD.
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Mar 2, 2020
Order No.

W.P.(C) 505/2020 & CM APPL. 1328/2020

Citation

2020(3) TAXREPLY 1494
Original Order
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ORDER

1. The Petitioner is engaged in the business of manufacturing of two wheelers in the State of Uttarakhand. It was operating and registered under the Central Excise Act, 1944. With the introduction of Goods and Services Tax (“GST”) w.e.f. 01.07.2017, it now has registration under the said Central and State GST Acts. 2. In the year 2002, special packages of incentives were announced to promote industrial development in the State of Uttarakhand. In pursuance thereto, the 1st Respondent- Union of India through the 4th Respondent- Ministry of Commerce & Industry issued an Office Memorandum dated 07.01.2003, detailing the package of incentives. The fiscal incentive provided under the memorandum included 100% ab inito Central Excise Duty Exemption to new industrial units for a period of 10 years from the date of commencement of commercial production. The relevant extract of Office Memorandum/Policy read as under: “3.1 Fiscal Incentives to new Industrial Units ....

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