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The High Court examined the issue of denial of operation and maintenance benefits u/s 26 of the SEZ Act...

The High Court examined the issue of denial of operation and maintenance benefits u/s 26 of the SEZ Act for the intervening period from 01.04.2015 to 08.05.2016. It considered a similar case before the Delhi High Court in Moser Baer India Ltd. vs. Union of India, where the directions in the covering letter dated 06.04.2015 for re-demarcation of the processing area into a non-processing area were found contrary to the letter circulated under the same cover. The first letter dated 06.04.2015 restored the 2009 Guidelines, allowing power plants only in non-processing areas with fiscal benefits limited to initial setup. The second letter dated 06.04.2015 was held repugnant to the first. The impugned communication dated 06.04.2015, which demarcat..... .....

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