Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SEIL ENERGY INDIA LIMITED vs. THE UNION OF INDIA & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R. RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Lakshmi Kumaran Sridharan
Res. Counsel
Y N Vivekananda
V. Venakata Nagaraju

Petitioner / Applicant

SEIL ENERGY INDIA LIMITED

Respondent THE UNION OF INDIA & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jul 31, 2024
Order No.

W. P. Nos. 15351, 15358, 15387, 15401, 15405, 15407, 15410, 15414, 15416 & 15419 of 2023

Citation

2024(7) TAXREPLY 10635
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

COMMON ORDER: (PER HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) M/s. SEIL Energy India Limited is the petitioner in all these writ petitions. As the same issue is raised in all these writ petitions, they are being disposed of, by way of this common order. 2. Heard Sri Raghavan Ramabadran, learned counsel appearing on behalf of Sri Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Sri Y.N. Vivekananda, learned counsel for the respondents. 3. The petitioner generates electrical power and sells the same to its customers. For the period January 2022 to October 2022, the petitioner had been selling/supplying electricity to M/s. Bangladesh Power Development Board. The petitioner, contending that such supply of electricity would amount to an export sale, which is exempted from tax under the Integrated Goods and Services Tax Act, 2017 (herein referred to as “IGST Act”), had sought refund of the input tax credits available to the petitioner for the....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
26
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)