Case LawWrit Petition Nos.11194 of 2021
Sembcorp Energy India Ltd Vs State of AP
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- August 26, 2022
- Type:
- Writ Petition
- Members:
- C. PRAVEEN KUMAR, TARLADA RAJASEKHAR RAO
Subject
Shipping bills as proof of export cannot be made applicable to electricity
Zero-rated SupplyExport Of GoodsRefund
Summary
Rule 89 of CGST Rules, 2017, deals with a procedure for claiming refund. But, requiring them to produce shipping bills, as proof of export cannot be made applicable to electricity, as it is impossible to produce shipping bill for export of electricit…
Judgement
Heard Sri Raghavan Ramabadran, learned counsel for the petitioner, learned Special Government Pleader for Commercial Tax, for respondent no.1 and Sri Suresh Kumar Routhu, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs [for short, “ CBIC” ] for respondent nos.2 and 3. 2. The issues involved in all the seven (7) writ petitions are one and the same. It is…