104 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19113-2024 Date of Decision: February 26, 2026 HARYANA STATE ELECTRICITY REGULATORY COMMISSION .....Petitioner Versus UNION OF INDIA AND OTHERS ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Chetan Mittal, Senior Advocate with Mr. Himanshu Gupta, Advocate for the petitioner.

Ms. Ridhi Bansal, Advocate for the respondents.

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LISA GILL, J.

1. Prayer in CM-2828-CWP-2026 is for disposal of present petition in terms of judgment of this Court in CWP 17809 of 2024 (Punjab State Electricity Regulatory Commission vs Union of India and others, decided on 15.01.2026.

2. Notice of the application.

3. Ms. Ridhi Bansal, Advocate accepts notice on behalf of respondent. 4. At request and with consent of learned counsel for parties, hearing of petition is preponed from 24.03.2026 for today itself.

5. Prayer in this writ petition is for quashing Show Cause Notice No. 160/2024 dated 09.07.2024 (Annexure P-6), whereby respondent No.2 has levied GST on the amount received by the petitioner as Tarif petition fee and license fee. It is the case of petitioner that said amount is receive