Case LawW.P.No. 21938 of 2024
SEIL Energy India Limited Vs Principal Commissioner of Central Tax, Guntur
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- December 30, 2025
- Type:
- Writ Petition
- Members:
- R RAGHUNANDAN RAO, SUBHENDU SAMANTA
Subject
Supply to Indian Intermediary for Onward Export to Foreign Buyer is Domestic Supply
Input Tax CreditZero-rated SupplyExport Of ServicesRefund
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…