Special Economic Zones Act, 2005

The dispute concerned whether Adani Power Ltd. was entitled to an adjustment in its monthly tariff payments – including carrying costs – after the Ministry of Commerce and Industry withdrew SEZ duty and service‑tax exemptions in 2015‑16. The parties relied on Article 13 of their Power Purchase Agreements, which provide…

The State of Gujarat embarked on a public‑private partnership to develop an International Financial Services City (GIFT) by allotting large tracts of government land to a joint‑venture company, GIFT Company Ltd., and its subsidiary. The Comptroller and Auditor General (CAG) reported irregularities, alleging non‑uniform…

The appellant, Sundew Properties Ltd., was notified by the Ministry of Commerce & Industry as a developer of a Special Economic Zone (SEZ) and claimed that, under the 2010 Notification inserting a proviso to section 14(b) of the Electricity Act, it automatically became a deemed distribution licensee without needing to …

The Central Warehousing Corporation (CWC), a statutory corporation, had sub‑leased 34 acres of land to operate a warehouse, which later became part of a Special Economic Zone (SEZ) notified by the Ministry of Commerce and Industry. CWC sought de‑notification of the land and, after a series of negotiations, accepted a s…

Adani Power Ltd., operating a coal‑based power plant in the Mundra SEZ, challenged the levy of customs duty on electricity exported from its SEZ unit to the Domestic Tariff Area (DTA) under several notifications issued between 2010 and 2016. The Gujarat High Court, in a 2015 judgment, held that no lawful charging event…