Vikram Solar Limited vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, Vikram Solar Limited, a Special Economic Zone (SEZ) unit in West Bengal, sought a writ of mandamus directing the respondents to consider its representation dated October 13, 2025, and issue necessary circulars/clarifications. The petitioner contended it is exempted from state taxes on goods imported or procured for its SEZ manufacturing facility. The representation requested clarification that entry tax is not payable on such imports/procurements. The petitioner highlighted that a Settlement of Dispute scheme, valid until December 31, 2025, requires a decision on its representation to enable application.
Held
The Court held that a mandatory direction to issue a circular or clarificatory instruction of the nature sought by the petitioner could not be passed. This was primarily because the issue of tax exemption for SEZ units was already sub judice before the Supreme Court, and assessment orders had been passed against the petitioner in relation to this matter. The Court noted that the Supreme Court had only directed the State Authorities not to take any coercive action. However, the Court clarified that this order would not prevent the respondent-State Authorities from considering and disposing of the petitioner's representation dated October 13, 2025, in accordance with law and without violating any Supreme Court order, as expeditiously as possible. The Court explicitly stated it had not expressed any opinion on the merits of the petitioner's case or its representation.
Key Issues
1. Whether a writ of mandamus can be issued directing the respondent authorities to issue a circular/instruction clarifying the petitioner's exemption from entry tax on goods imported/procured for its SEZ unit, as per the petitioner's representation dated October 13, 2025. Petitioner's arguments: The petitioner argued that its representation has been pending since October 13, 2025, and a decision is crucial for its ability to apply under a Settlement of Dispute scheme valid until December 31, 2025. Failure to decide would prejudice its right to avail this scheme. Revenue/State's arguments: The respondent GST authorities argued that the writ petition should not be entertained as no mandamus can be issued for the requested circular/instruction. They pointed out that the issue of tax exemption for SEZ units was already before the Taxation Tribunal, and assessment orders were passed against the petitioner. Furthermore, the matter is currently pending before the Supreme Court, where the assessment orders have been stayed, preventing the authorities from acceding to the petitioner's request.
AI-generated summary — verify with the full judgment below
2025 Ct. no.551 Sl.41 Samarpita
W.P.A. 27835 of 2025
Vikram Solar Limited Vs. State of West Bengal&Ors.
Mr.VVV Sastry, Mr.AnirudhGoyal
… for the petitioner Mr.NilotpalChatterjee,, Mr.TanayChakraborty, Mr.SaptakSanyal, Mr.DebrajSahu
… for the State
This writ petition seeks issuance of a writ of mandamus, commanding the respondents “to consider the petitioner’s representation dated October 13, 2025 and to issue necessary circulars/ clarification”.
By the said representation, the petitioner has contended that the petitioner has set up a solar module manufacturing facility at the Falta Special Economic Zone (SEZ) in the State of West Bengal and as such the petitioner is exempted from tax, duties, levies and cess payable under the provisions of West Bengal State Laws, for any goods exported out or imported into theSpecial Economic Zone.
The petitioner has made elaborate submissions in its representation dated October 13, 2025 and has requested the addressee authority to issue a circular/ instruction clarifying that entry tax shall not be payable on import/procurement of goods by an SEZ unit.
2
Mr.Sastry, learned advocate appearing for the petitioner submits that the said representation has been pending with the respondent authorities since October 13, 2025 and if the respondent authorities take a decision on the said representation, the petitioner would be able to plan its course of action as regards applying under a scheme of Settlement of Dispute, 2025, floated by a TradeCircular dated October4, 2025. 5. It is submitted that such scheme is valid only till December 31, 2025 and that if the respondents do not take a decision on the petitioner’s representation, within the said time, the petitioner may not be entitled to apply under the said scheme.
Mr.Chakraborty, learned advocate appearing for the respondent GST Authorities submits that this writ petition should not be entertained inasmuch as no mandamus can be issued directing the respondent to issue a circular/ instruction of the nature requested for by the petitioner in its representation dated October 13, 2025. Inviting the attention of this Court to the petitioner’s pleadings before the Taxation Tribunal, it is submitted that the very same issue as to whether or not the petitioner is exempted from tax under the State Taxation Laws by reason of the petitioner having a manufacturing unit in the SEZ, was at large before the said Tribunal and assessment orders have been passed against the petitioner in such matter.
3
It is submitted that the matter is presently pending before the Hon’ble Supreme Court and wherein the assessment orders have been stayed by the Hon’ble Supreme Court.
Mr.Chakraborty, further submits that in such view of the matter, the authorities will not be able to accede to the request of the petitioner as made in the representation dated October 13, 2025 and such the writ petition should not be entertained.
Mr.Sastry, learned advocate appearing for the petitioner refutes the contention of Mr.Chakrabortyand submits that the Hon’ble Supreme Court has only directed the State Authorities not to take any coercive action in the matter.
Heard learned advocates appearing for the respective parties and considered the material on record. It is apparent that the petitioner had urged thispoint before the Tribunal that the petitioner was (is) exempted from tax under the West Bengal State Laws by dint of the petitioner having a manufacturing unit in the SEZ. It has been submitted by the parties that the matter is presently pending before the Hon’ble Supreme Court. In such of the view of the matter no mandatory direction can be passed directing the respondent-state authorities to issue a circular or clarificatory instruction of the nature sought for by the petitioner. However, this order shall not prevent the respondents-State Authoritiesfrom considering and disposing of the petitioner’s
4 representation dated October 13, 2025, in accordance with law and without in any manner violating any order passed by the Hon’ble Supreme Court, as expeditiously as possible. Needless to mention that this Court has not expressed any opinion on the merits of the petitioner’s case or on the representation dated October 13, 2025. 11. With the aforesaid observation, the writ petition being WPA 27835 of 2025 is disposed of. No costs.
(Om Narayan Rai, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.