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IN THE HIGH COURT OF DELHI AT NEW DELHI
YASHWANT VARMA, DHARMESH SHARMA, JJ
CENTRAL ELECTRICITY REGULATORY COMMISSION – Appellant
Versus
THE ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) – Respondent
| Table of Content |
|---|
| 1. validity of show cause notices regarding gst liability (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments on applicability of gst and regulatory functions (Para 7 , 8 , 9) |
JUDGMENT
YASHWANT VARMA, J. CM APPL.73286/2024 (for delay of 15 days in filing Rejoinder) in W.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 t
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