SEIL Energy India Limited Vs Principal Commissioner of Central Tax, Guntur
Date: December 30, 2025
Subject Matter
Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply
Summary
The High Court dismissed the writ petitions, holding that the supply of electricity by the petitioner to an Indian intermediary (PTC) for onward export to Bangladesh is a domestic supply, not a zero-rated export. Consequently, the petitioner is not e…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As all these writ petitions have been filed by the same petitioner and raise identical questions of fact and law, they are being disposed of, by way of this common order. 2. Heard Sri Raghavan Ramabhadran, learned counsel representing Sri Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned coun…