नई दि

NEW DELHI याचिका संख्या ./ Petition No. 78/MP/2023 / Coram:

कोरम श्री जिश्नु बरुआ , अध्यक्ष/Shri Jishnu Barua, Chairperson श्री रमेश बाबू वी ., सिस्य/Shri Ramesh Babu V., Member श्री हरीश ििु ानी , सिस्य/Shri Harish Dudani, Member श्री रवविं र ससहं दिल्लों , सिस्य/Shri Ravinder Singh Dhillon, Member आिेश दिनांक/ Date of Order: 14^th of January, 2026 IN THE MATTER OF Petition under Section 79 of the Electricity Act, 2003 and Article 12 read with Article 16.3.1 of the Power Purchase Agreement dated 20.08.2021 executed by the Petitioner and Solar Energy Corporation of India, seeking relief on account of a Change in Law viz. increase in the rate of Goods and Services Tax. AND IN THE MATTER OF:

Thar Surya 1 Private Limited (TS1PL)

14th Floor, Tower B, Vatika Towers, DLF Golf Course Road, Suncity, Sector 54, Gurugram - 122003 ...Petitioner Versus

1. Solar Energy Corporation of India Limited 6th Floor, Plate-B, NBCC Office Block Tower-2, East Kidwai Nagar, New Delhi-110023

2. BSES Rajdhani Power Limited BSES Bhawan, Nehru Place, New Delhi 110019

3. BSES Yamuna Power Limited Shakti Kiran Building, Karkardooma New Delhi 110032 … Respondents Parties Present Shri Syed Jafar Alam, Advocate, TS1PL Shri Ashwin Ramanathan, Advocate, TS1PL Ms. Ankita Kamath, Advocate, TS1PL Shri Arijit Maitra, Advocate, BRPL & BYPL Ms. Pallavi Maitra, Advocate, BRPL & BYPL Ms. Anusha Nagarajan, Advocate, SECI Ms. Ritika Singh, Advocate, SECI / ORDER आदेश The Petitioner, Thar Surya 1 Private Limited (TS1PL), is a generating company that has setup a 300 MW Solar Power Generating System (SPGS) (the Project) in Bikaner District, Rajasthan. Solar Energy Corporation of India Limited (SECI) issued a Request for Selection (RfS) dated 20.03.2020, inviting proposals for development of 2000 MW ISTS connected solar power projects. TS1PL submitted its bid on 22.06.2020, and the e-Reverse auction took place on 30.06.2020. TS1PL was a successful bidder having quoted the tariff of INR 2.37/kWh for a capacity of 300 MW. Thereafter, SECI issued a Letter of Award (LoA) in the name of M/s Avikiran Surya India Private Limited (parent company of the Petitioner) on 15.07.2020. Pursuant to the LoA, TS1PL executed a Power Purchase Agreement (PPA) with SECI on 20.08.2021 with effective date as 27.07.2021 under a composite scheme for the generation and supply of power to BSES Rajdhani Power Limited (BRPL) and BSES Yamuna Power Limited (BYPL). The Project was commissioned on 24.11.2022. TS1PL has filed the present Petition seeking relief on account of a Change in Law event under Article 12 of the PPA dated 20.08.2021, specifically the increase in the rate of Goods and Services Tax (GST) qua the issuance of Notification No. 8/2021 Central Tax (Rate) and Notification No. 8/2021 Integrated Tax (Rate) dated 30.09.2021 by the Ministry of Finance, Government of India, and Notification No. 8/2021 State Tax (Rate) by the Department of Finance, Government of Rajasthan.

2. Respondent No. 1, Solar Energy Corporation of India Limited (SECI), is under the administrative control of the Ministry of New and Renewable Energy (MNRE) to facilitate the implementation of Jawaharlal Nehru National Solar Mission (JNNSM) for the development, promotion, and commercialisation of solar energy technologies in the country and to achieve targets set out in the JNNSM. SECI is acting as an intermediary procurer and holds a power trading license.

3. Respondent Nos. 2 and 3, BRPL and BYPL, are distribution licensees in the National Capital Territory of Delhi. BRPL and BYPL have executed Power Sale Agreements (PSAs) dated 20.07.2021 with SECI for the sale of 210 MW and 90 MW power, respectively, generated from the Petitioner’s Project.

4. The Petitioner has made the following prayers:

a) Declare that the issuance of Notification No. 8/2021 Central Tax (Rate) and Notification No. 8/2021 Integrated Tax (Rate) dated 30.09.2021 by the Ministry of Finance, Government of India and Notification No. 8/2021 State Tax (Rate) by the