APHC010424352024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.21930, 21933, 21936 & 21939 of 2024 WRIT PETITION NO: 21930/2024 Between:

1. M /S. SEIL ENERGY INDIA LIMITED, (FORMERLY M/S. SEMBCORP ENERGY INDIA LIMITED), PYANAMPURAM/NELATUR VILLAGE, MUTHUKUR MANDAL, NELLORE, ANDHRA PRADESH - 524344, REP. BY ITS GENERAL MANAGER - FINANCE, MR. AMITKUMAR PATEL ...PETITIONER AND

1. T HE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GUNTUR CGST COMMISSIONERATE, CENTRAL REVENUE BUILDING, K.V.

THOTA, GUNTUR - 522 004

2. T HE ADDITIONAL COMMISSIONER OF CENTRAL TAX GST APPEALS, D. NO. 3-30-15, RING ROAD, GUNTUR, ANDHRA PRADESH - 522 006

3. T HE DEPUTY COMMISSIONER OF CENTRAL TAX, CENTRAL G.S.T DIVISION, NELLORE G.S.T.BHAVAN, D. NO. 24-7-205/2, PLOT NO.

121, 12TH ROAD, MAGUNTA LAYOUT, NELLORE - 524 003

4. T HE UNION OF INDIA, THROUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, NORTH BLOCK, NEW DELHI - 110

001.

...RESPONDENT(S):

Petition under A