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2026:APHC:8550

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

2

RRR,J &2 T0C26D:SA,JP HC:8550

W.P.No.21930 of 2024 & batch

001.

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the

circumstances stated in the affidavit filed therewith, the High Court may be

pleased tomay be pleased to issue a Writ, Order or direction particularly one

in the nature WRIT OF MANDAMUS Setting aside the.impugned order i.e.,

ORDER-IN-APPEAL No GUN-GST-OOO-APP-017-2024-25 dated

30.05.2024 issued by the Respondent No. 2 a) Directing the Respondents to

grant the differential refund Rs. 7,18,96,234/- in respect of refund application

filed for the month of February 2023 in full with interest from the date of

application i.e., 19.04.2023 at the applicable rate and Pass such

IA NO: 1 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

may be pleased to order provisional refund of 90% of the refund amount in

terms of sub-section (6) of section 54 of the COST Act read with Rule 91 of

the COST Rules and Circular No. 125/44/2019 dated 18.11.2019 and pass

such

IA NO: 2 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

may be pleased to grant leave to the respondent to file the counter affidavit

and pass

IA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased

pleased to grant leave for filing Rejoinder affidavit in the writ petition No.

21930/2024

Counsel for the Petitioner:

1. LAKSHMI KUMARAN SRIDHARAN

Counsel for the Respondent(S):

1. Y N VIVEKANANDA

3

RRR,J &2 T0C26D:SA,JP HC:8550

W.P.No.21930 of 2024 & batch

The Court made the following Common Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner, which is engaged in the business of power/electricity

generation and sale of such electricity, had been exporting electricity to

Bangladesh. This export was in two ways. Firstly, the petitioner was exporting

electricity to Bangladesh, by way of a direct agreement between the petitioner

and the Bangladesh Power Development Board. Secondly, it was being

supplied through M/s. Power Trading Corporation, which is entered into an

agreement with the Bangladesh Power Development Board.

2. The petitioner, after having exported electricity for some time, had

sought refund of the input tax credit, which is accumulated in its account, by

relying upon Section 16 of the I.G.S.T. Act, 2017 read with Section 54 of the

C.G.S.T. Act, 2017.

3. The procedure for appraising the refund applications made under

Section 54 of the C.G.S.T. Act, is set out under Rule 89 of the C.G.S.T. Rules.

Rule 89 provides for a formula to be applied for refund of the Inpu