Madras High Court Allows Government Appeal in Subsidy Rejection Case Due to Address Mismatch. Minor discrepancy between application and certificate addresses justifies rejection of 30% subsidy under Government of India Scheme for leather industries.

High Court: Madras High Court In Favour of Prosecution
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Case Note & Summary

The case involves a writ appeal filed by the Government of India against an order dated 16.11.2022 in W.P.No.13441/2019. The Government of India had announced a 30% subsidy for establishing leather industries by individuals. The respondent, Globalution Shoes Pvt. Ltd., submitted an application for the subsidy. The application was rejected on the sole ground that the address given in the application did not tally with the address stated in the certificate issued by the Department of Industries and Commerce. The appellant argued that the address in the application was 'No.2/24, Amman Nagar, Melmonavur, Vellore – 632 010' while the certificate showed 'SF.No.293/2A, Door No.2/24, Melmonavur Village, Amman Nagar, Vellore Block & Taluk, Vellore District, Pin 632 010'. The court compared the two addresses and found them to be different. The appellant submitted that they did not take a stand that there were two entities. The court held that the rejection was justified and allowed the appeal, setting aside the writ court's order.

Headnote

A) Subsidy Law - Government Scheme - Address Verification - Government of India Scheme for 30% subsidy for leather industries - The respondent's application was rejected because the address in the application did not tally with the address in the certificate issued by the Department of Industries and Commerce - The court held that the rejection was justified as the addresses were different and the appellant did not take a stand that there were two entities - The writ court's order was set aside and the appeal was allowed (Paras 1-5).

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Issue of Consideration

Whether the rejection of subsidy application on the ground of address mismatch between the application and the certificate issued by the Department of Industries and Commerce is justified.

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Final Decision

The appeal is allowed. The order dated 16.11.2022 passed in W.P.No.13441/2019 is set aside. No costs. Consequently, connected miscellaneous petition is closed.

Law Points

  • Subsidy schemes
  • strict compliance
  • address verification
  • minor discrepancy
  • rejection justified
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Case Details

2026 LawText (MAD) (03) 155

W.A. No. 1817 of 2023 and C.M.P.No.16013 of 2023

2026-03-02

S. M. Subramaniam, K. Surender

Mr.S.Janarthanam, Senior Panel Counsel for appellant; Ms.R.S.Lakshmi Priyadharshini for M/s.Gupta and Ravi for respondent

The Joint Secretary, Government of India, Ministry of Commerce and Industry, Department of Industrial Policy and Promotion (Leather Section), New Delhi and The Project Co-ordinator (IDLS), Footwear Design and Development Institute (FDDI), Noida

Globalution Shoes Pvt. Ltd., Rep. by its Managing Director, N.C.Sreeshan, Vellore

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Nature of Litigation

Writ appeal against order in writ petition regarding rejection of subsidy application

Remedy Sought

Appellant sought to set aside the order dated 16.11.2022 passed in W.P.No.13441/2019

Filing Reason

Government of India appealed against the writ court order that had set aside the rejection of subsidy application

Previous Decisions

W.P.No.13441/2019 was allowed on 16.11.2022

Issues

Whether the rejection of subsidy application on the ground of address mismatch is justified

Submissions/Arguments

Appellant argued that the address in the application did not tally with the address in the certificate issued by the Department of Industries and Commerce, and that they did not take a stand that there were two entities

Ratio Decidendi

The rejection of subsidy application on the ground of address mismatch is justified as the addresses in the application and the certificate were different, and the appellant did not take a stand that there were two entities.

Judgment Excerpts

Under assail is the writ order dated 16.11.2022 passed in W.P.No.13441 of 2019, the Government of India had preferred this intra-Court appeal mainly on the ground that the Government of India announced a 30% subsidy for establishing leather industries by individuals. We have compared the address with the certificate issued by the Department of Industries and Commerce, wherein the address of the respondent has been stated as 'SF.No.293/2A, Door No.2/24, Melmonavur Village, Amman Nagar, Vellore Block & Taluk, Vellore District, Pin 632 010'.

Procedural History

The respondent filed W.P.No.13441/2019 which was allowed on 16.11.2022. The Government of India filed this writ appeal under Clause 15 of the Letters Patent against that order.

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