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 not an export supply but a domestic supply within India. Therefore, the petitioner was not entitled to an export refund for this transaction.
Facts
The petitioner sought a refund of Integrated Tax Credit (ITC) for electricity supplied to PTC, which was then supplied to Bangladesh. The petitioner argued this was an export supply. The respondents treated it as a domestic supply.
Key Issues
Whether the supply of electricity to PTC, which was subsequently supplied to Bangladesh, constitutes an export supply 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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