Seil Energy INDIA Limited vs. The Principal Commissioner Of Entral Tax
Held
The Court held that the supply of electricity by the petitioner to PTC was a domestic supply within India and not an export supply. The Court found no privity of contract between the petitioner and the Bangladesh Board to consider it an export transaction.
Facts
The petitioner sought a refund of Input Tax Credit (ITC) for electricity supplied to PTC, which was intended for export to Bangladesh. The authorities denied the refund, treating the supply to PTC as a domestic supply rather than an export. The petitioner argued that the supply was an integrated part of the export transaction.
Key Issues
The key issue was whether the supply of electricity by the petitioner to PTC constituted an export of goods, thereby entitling the petitioner to a refund of ITC. The court also considered the concept of integrated activities and privity of contract in export transactions.
Sections Cited
Rule 89
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1 RRR,J & SS,J W.P.No.21938 of 2024 & batch
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
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W.P.Nos.21938, 31057, 31060, 31066, 31067,31068,31086, 31087, 31089, 31095, 31107, 31111, 31114, 31116, 31119 of 2024 & 14434, 14436, 14439, 28349, 28351, 28354, 28355, 28356, 28362, 28363, 28365 of 2025
W.P.No.21938 of 2024 Between: M/s. SEIL Energy India Limited, (Formerly M/s. SEMCORP Energy India Limited), Pynampuram/Nelatur Village, Muthukur Mandal, Nellore, Andhra Pradesh-524344, Rep. by its General Manager-Finance, Mr. Amitkumar Patal. …Petitioner AND $1. The Principal Commissioner of Central Tax, Guntur, CGST Commissionarate, Central Revenue Building, K.V. Thota, Guntur-522 004. 2. The Additional Commissioner of Central Tax GST Appeals, D.No.3-30- 15, Ring Road, Guntur, Andhra Pradesh-
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