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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
LISA GILL, RAMESH CHANDER DIMRI
Punjab State Electricity Regulatory Commission – Appellant
Versus
Union of India – Respondent
JUDGMENT :
LISA GILL , J.
1. Prayer in this writ petition is for quashing Show Cause Notice No.79 dated 28.06.2024 (Annexure P-11), whereby respondent No.2 has levied GST on the amount received by the petitioner as petition fee, ARR processing fee and license fee. It is the case of petitioner that said amount is received for discharging functions under Section 86 of the Electricity Act, 2003, which are judicial, quasi-judicial and inherently of statutory nature.
2. Learned counsel for petitioner submits that controversy involved in this writ petition is identical to one as had arisen before Delhi High Court in W.P (C) 10680 of 2024 titled as Central Electricity Regulatory Commission Versus The Additional Director Directorate General of GST Intelligence (DGGI) and another, decided on 15.01.2025 along with connected matter.
3. After considering the arguments on behalf of petitioner, stand of respondents in aforesaid matter and scrutinizing applicable provisions of law, it has been held by Delhi High Court that regulation of tariff, inter-State Transport transmission of Electricity or issuance of licence cannot be construed as activities undertaken or functions discharging furtherance of
Regulatory commissions are exempt from GST as their functions do not constitute taxable supply of goods or services under the CGST Act.
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.
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....
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