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Special Economic Zones Act, 2005

5 judgments · newest first · showing 1–5

ADANI POWER LTD. & ANRversusUNION OF INDIA & ORS

2026 INSC 1Appeal(s) allowed

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 …

UTTAR HARYANA BIJLI VITRAN NIGAM LTD [UHBVNL]. & ANRversusADANI POWER LTD. & ORS.

2019 INSC 261Dismissed

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 …

PATHAN MOHAMMED SULEMAN REHMATKHANversusSTATE OF GUJARAT & ORS.

2013 INSC 770Dismissed

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, …