M/S. Seil Energy INDIA Limited vs. The Principal Commissioner Of Central Tax
Held
The Court held that the supply of electricity by the petitioner to PTC was a domestic supply within India, not an export. There was no privity of contract between the petitioner and the Bangladesh Board to classify it as an export transaction.
Facts
The petitioner sought a refund of Integrated Tax (ITC) for supplies made to a Bangladesh Board, which they claimed constituted an export. The authorities treated the supply as a domestic supply. The petitioner argued that the supply was integrated with the export and should be treated as such.
Key Issues
Whether the supply of electricity to an intermediary for onward export constitutes an export supply, and if the petitioner has privity of contract with the foreign buyer.
Sections Cited
Rule 89
AI-generated summary — verify with the full judgment below
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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