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 supply. Therefore, the petitioner was not entitled to an export refund on this transaction.
Facts
The petitioner sought a refund of Input Tax Credit (ITC) for electricity supplied to PTC, which was then supplied to Bangladesh. The petitioner argued this was an export supply, while the revenue treated it as a domestic supply. The court examined whether the supply to PTC constituted an export or a domestic transaction.
Key Issues
The key issue was whether the supply of electricity by the petitioner to PTC, which was subsequently supplied to an entity in Bangladesh, qualified as an export of goods for the purpose of claiming a refund of ITC.
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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