HINDUSTAN SHIPYARD LTD. Vs. EASTERN POWER

JUDGEMENT

(1.) The Writ Petition is filed challenging the Provisional Assessment Order dtd. 19/1/2023 of the 3rd respondent and Final Assessment Order of the 2respondent dtd. 13/7/2023 on various grounds.

(2.) The relevant facts of the case as set out in the affidavit filed in support of the writ petition may briefly be stated as follows :

(3.) The Government of India came out with the National Action Plan for Climate change and the National Solar Mission was one of the flagship programmes. A target of 100 Giga Watts (GW) was declared by the Ministry of New & Renewable Energy, out of which 40 GW was to be achieved by various small rooftop and distributed solar power plants. The Ministry of New & Renewable Energy issued a communication dtd. 7/1/2015 conveying the sanction of the President of India for setting up over 300 MW of gridconnected and off-grid solar power projects by the Defence Establishments under the Ministry of Defence and the Para-Military Forces under the Ministry of Home Affairs providing for Viability Gap Funding. The petitioner was among those mandated by the Government of India to set up rooftop solar power projects and to use the energy generated therein for its own use.