Vedanta Power Limited Vs Assistant Commissioner (Chhattisgarh High Court)
Summary: The High Court of Chhattisgarh at Bilaspur allowed the writ petition filed by Vedanta Power Limited challenging the rejection of its application for a licence under the Manufacture and Other Operations in Warehouse (No. 2) Regulations, 2019 (MOOWR, 2019). The petitioner was setting up a 1200 MW thermal power plant at Janjgir-Champa, Chhattisgarh, and had applied on 3 February 2024 for the requisite licence and permission. Its application was ultimately rejected on 31 January 2025. The rejection was principally based on the view that electricity, being the resultant product of the proposed operations, could not satisfy requirements relating to removal of resultant goods, including affixing a one-time-lock to the load compartment of the means of transport.
The authority also relied upon Instruction No. 13/2022-Customs dated 9 July 2022, Regulation 20 of the Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019, Notification No. 86/2024-Customs (N.T.) dated 16 December 2024 and Circular No. 34/2019-Customs dated 1 October 2019. The petitioner contended that Instruction No. 13/2022-Customs was applicable to solar energy cases and had subsequently been struck down by the Delhi High Court. Reliance was also placed on a licence granted to another similarly situated company and on the decision in Acme Heergarh Powertech Private Limited Vs Central Board of Indirect Taxes And Customs & Anr.
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