M/S Om Energy Generations Pvt. Ltd. v. the State of Hp and Others
Case brief
What is this about?
Himachal Pradesh High Court, CWP No. 6989 of 2026, decided 07.05.2026, Jyotsna Rewal Dua, J. Subject: levy of cess on hydro power generation assets; petitioner contested assessment of cess inclusive of installation/erection costs for generation equipment and other non-civil elements, and non-consideration of prior consistent rulings (Greenko Budhil Hydro Power Pvt. Ltd., CWP 8493/2010; based on UPPCL v CG Power, (2021) 6 SCC 15; followed in AD Hydro CWP 821/2013 and Kapil Mohan CWP 218/2013). Authorities involved: Appellate Authority-cum-Labour Commissioner, Shimla; Assessing Officer-cum-Labour Officer, Chamba Zone. Outcome: appellate order, assessment order and recovery notice set aside; respondent No.2 to reassess afresh per law keeping Greenko Budhil in view, decision within six weeks, to be communicated; merits not examined by this court.
What did the court decide?
Writ petition disposed of: appellate order (Annexure P-1), assessment order (Annexure P-2) and recovery notice (Annexure P-4) set aside; respondent No.2 directed to decide the case afresh in accordance with law keeping in view Greenko Budhil Hydro Power Pvt. Ltd., fresh decision due within six weeks and to be communicated to the petitioner; pending miscellaneous applications also disposed of.