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R. RAGHUNANDAN RAO, HARINATH. N
SEIL Energy India Limited (formerly M/s. Sembcorp Energy India Limited) – Appellant
Versus
Union of India – Respondent
JUDGMENT :
(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 these months.
4. The petitioner had filed separate applications for refund, for each month for the period January 2022 to October 2022. These applications were not accepted on the ground that the petitioner had not filed the bill of shipping for su
The court established that for continuous supply of goods, the REA from the previous month is valid for refund applications in the succeeding month under the CGST Act.
Taxpayers are entitled to refunds of unutilized input tax credits, including compensation cess, for zero-rated supplies under the GST framework when exported goods do not incur Cess.
Special Economic Zone units are eligible for GST refunds as per Section 54 of the CGST Act if suppliers have not claimed refunds themselves, notwithstanding the requirements of applicable GST laws.
Maintenance of township is not integrally tied to business activities, thus ITC claims related to township electricity supply are invalid.
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
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