2024 (10) TMI 1439 - HC - GST

Solar Power Project Wins Entry Tax Exemption, Challenging Original Assessment and Directing Comprehensive Project Review

HC allowed the petitioner's claim for entry tax exemption on solar power project materials. The court set aside the original assessment order and directed ... Exemption from entry tax on implementation of Bihar Policy for Promotion of New and Renewable Energy Sources, 2011 - exemption claim was denied by the Assessing Officer on the ground that there was no notification absolving the levy of entry tax during the period in which the construction was carried out - HELD THAT:- Admittedly, the petitioner’s activity occurred during the period 2016-17. In fact, the Bihar Goods and Services Tax (Amendment) Act, 2019 by Section 22, amended Section 174 and extended the validity of notification S.O. 391 dated 10.11.2011 till 30.06.2017. The Assessing Officer obviously has not considered the said notification. The order of assessment is set aside and the Assessing Officer directed to look at the matter afresh, especially reckoning the notification pointed out by us and the extension of time provided therefrom. The petitioner sought exemption from entry tax for materials imported for a solar power project. The Assessing Officer denied the claim, overlooking a notification exempting entry tax for renewable energy projects. The court set aside the assessment order and directed a fresh review, considering the notification and its extension. The petitioner must provide a copy of the judgment to the Assessing Officer within two weeks. The Assessing Officer must review the matter and issue a decision within one month.