Order of the Madras High Court in the matter of M/s Shapoorji Pallonji Infrastructure Capital Co Ltd. Vs Ministry of Finance & Others dated 16/04/2018 regarding imposition 70% of Safeguard Duty on import of Solar Cells whether or not assembled in Modules or panels.

Madras High Court while dismissing the Application of solar industry categorically stated that "the scope of interference, in matters, which have huge economic impact, is very narrow. As a matter of fact, actions instituted in courts such as the instant Writ Petition have portents of derailing decisions, which could have a cascading impact and inflict resultant damage, not only on the Domestic Industry in issue, but even on industries, which are vertically integrated to the Domestic Industry, as also on their employees and industrial labour, which perhaps at times courts cannot monetarily quantify". The Court agreed with the contention of the Respondents (Ministry of Finance and Directorate General of Safeguards) that “duty” is nothing but “tax” and there is no need for any compliance of natural justice before imposing tax, which is a legislative function.