Supreme Court of India

Adani Power Ltd. & Anr v. Union of India & Ors

Neutral citation
Reported as [2026] 2 S.C.R. 1
Bench Aravind Kumar and N.V. Anjaria JJ.
Decided 5 January 2026

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Issue for Consideration By the impugned judgment dated 28 June 2019, the High Court declined to grant the reliefs sought by the appellant, Adani Power Limited, which had inter alia prayed for a declaration that no customs duty was leviable on electrical energy generated in its power plant located in a Special Economic Zone (SEZ) and supplied to the Domestic Tariff Area (DTA), and for consequential refund of amounts deposited towards such duty. The High Court took the view that its earlier judgment delivered in 2015 in favour of the appellant was confined to a particular notification and

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