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IN THE HIGH COURT OF DELHI AT NEW DELHI
YASHWANT VARMA, DHARMESH SHARMA
Central Electricity Regulatory Commission – Appellant
Versus
Additional Director Directorate General Of GST Intelligence (Dggi) – Respondent
JUDGMENT :
YASHWANT VARMA, J.
CM APPL. 73286/2024 (for delay of 15 days in filing Rejoinder) inW.P. (C) 10680/2024
Bearing in mind the disclosures made in the application, the delay of 15 days in filing a rejoinder is condoned.
The application stands disposed of.
CM APPL. 73285/2024 (for delay of 07 days in filing of Counter Affidavit) in W.P. (C) 14723/2024
Bearing in mind the disclosures made in the application, the delay of 07 days in filing the counter affidavit is condoned.
The application stands disposed of.
W.P. (C) 10680/2024 & CM APPL. 43919/2024 (Stay)
W.P. (C) 14723/2024 & CM APPL. 61848/2024 (Stay)
1. The Central Electricity Regulatory Commission (CERC) as well as the Delhi Electricity Regulatory Commission (DERC) have petitioned this Court assailing the validity of Show Cause Notices (SCNs) dated 29 May 2024 and 23 July 2024 respectively pursuant to which the respondents have sought to call upon them to discharge liabilities emanating from the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act) in respect of the fee received by them in the course of discharge of their regulatory functions under the Electricity Act, 2
Regulatory functions performed by the Central Electricity Regulatory Commission do not constitute a taxable supply under GST, as they are not conducted in the course of business.
Regulatory commissions are exempt from GST as their functions do not constitute taxable supply of goods or services under the CGST Act.
The CERC possesses both regulatory and adjudicatory powers under the Electricity Act, allowing it to impose compensation for delays while retaining the framework under which such determinations are m....
Writ petitions challenging regulatory fixation of normative O&M charges as tariff component not maintainable due to statutory appeal to expert Appellate Tribunal under Electricity Act, absent jurisdi....
The main legal point established in the judgment is that the interpretation and enforcement of Regulation 17 of the CERC Tariff Regulations fall within the adjudicatory powers of the Central Electric....
The interpretation of tariff regulations concerning power supply and agreements lies exclusively with the regulatory commission, and disputes must be adjudicated by it rather than the High Court.
Regulatory Commissions possess exclusive power to determine tariffs, which must consider Generation Based Incentives to promote renewable energy, reflecting collaborative governance.
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