Sembcorp Energy India Ltd Vs State of AP
Date: August 26, 2022
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): C. PRAVEEN KUMAR, TARLADA RAJASEKHAR RAO
Subject Matter
Shipping bills as proof of export cannot be made applicable to electricity
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…
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…