Vikram Solar Limited Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition seeking a mandamus directing the State authorities to consider the petitioner’s representation dated October 13, 2025 and to issue a circular or clarification regarding non-levy of entry tax on goods imported or procured by a Special Economic Zone (SEZ) unit. The petitioner contended that it had established a solar module manufacturing facility in the Falta SEZ and was therefore exempt from taxes, duties, levies, and cesses under West Bengal State laws for goods imported into or exported from the SEZ. The petitioner sought an early decision to enable it to plan participation in the Settlement of Dispute Scheme, 2025, which was valid only until December 31, 2025.
The State authorities opposed the writ, arguing that no mandamus could be issued compelling issuance of a circular, especially since the same issue of tax exemption for the SEZ unit was already adjudicated by the Taxation Tribunal, with assessment orders passed and the matter pending before the Supreme Court, where the assessments were stayed.
The Court noted that the exemption issue was already pending before the Supreme Court and held that no mandatory direction could be issued to compel the State to issue a circular or clarification. However, it clarified that the State authorities were not precluded from considering and disposing of the petitioner’s representation in accordance with law, without violating any Supreme Court orders. The writ petition was disposed of without expressing any opinion on merits.
