Seil Energy INDIA Limited vs. The Princiapl 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 of goods. There was no privity of contract between the petitioner and the Bangladesh Board, and the supply to PTC was preparatory to export, not an export itself.
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 authorities treated it as a domestic supply. The court examined whether the supply to PTC constituted an export transaction.
Key Issues
Whether the supply of electricity by the petitioner to PTC, which was subsequently supplied to Bangladesh, qualifies as an export supply for the purpose of claiming refund of ITC. The issue also involved whether there was privity of contract to establish an export transaction.
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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