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BEFORE VIBHU BAKHRU, AMIT MAHAJAN
Bses Rajdhani Power Ltd. – Appellant
Versus
Union of India – Respondent
Vibhu Bakhru, J. (Oral)
1. The petitioners have filed the present petition, inter alia, praying as under:
"(a) Quash and set aside the clarification issued in para 4(1) of the Circular No. 34/8/2018-GST dated 01.03.2018 by the Government of India.
(b) Declare that in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, all the activities undertaken by a distribution utility/licensee in accordance with the provisions of the Electricity Act, 2003 are exempt from levy of tax under the Central Goods and Services Tax Act, 2017 and Delhi Goods and Services Tax Act, 2017.
(c) In the alternative, declare that declare the charges such as application fee, meter rent, testing fee, etc collected by the Petitioners are part of composite supply of which principal supply is the actual distribution of electricity and therefore the entire composite supply is exempt from tax under Entry 25 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 12/2017-State Tax (Rate) dated 30.06.2017;
(d) In the alternative, declare that the Clarification issued in para 4(1) of the Circular No. 34/8/2018-GST dated 01.03.2018 by the Government of India would be applicable p
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