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 and not an export supply. There was no privity of contract between the petitioner and the Bangladesh Board, and the meetings held were to ensure smooth supply, not to create a direct relationship. Therefore, the supply to PTC was not an export transaction per se.
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 part of an integrated transaction for export.
Key Issues
Whether the supply of electricity by the petitioner to PTC, which was then supplied to Bangladesh, constituted an export transaction eligible for refund of ITC. The court also examined the concept of integrated activities and privity of contract in the context of export.
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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