JUDGMENT

PER HON'BLE MR. RAVINDRA KUMAR VERMA, TECHNICAL MEMBER

1. Prayer of the Appellant.

(a) Allow the appeal and set aside the order dated 14.03.2018 passed by the Central Commission to the extent challenged in the present appeal.

(b) Pass such other Order(s) and this Hon’ble Tribunal may deem just and proper.

2. Questions of Law:

1. Whether a general order can be passed qua all beneficiaries/

procurers to pay GST Compensation Cess @ Rs. 400 per MT.

2. Whether introduction of GST Compensation Cess is a Change in Law in terms of Article 10 of the relevant PPA between the Appellant and the Respondent No. 2 ?

3. Brief facts of the Case

3.1 The présent Appeal has been filed by DNH Power Distribution Company Ltd. (hereinafter referred to as the “Appellant”) under Section 111 of the Electricity Act, 2003 (hereinafter referred to as the “Act”) against the Order dated 14.03.2018 (“Impugned Order”) passed by the 14.03.2018 (hereinafter referred to as the “Central Commission/CERC”) in Original Petition. No.

13/MP/2017.

3.2 DNH Power Distribution Company Ltd., the Appellant is the successor in interest of the Electricity Department of Union Territory of Dadra and Nagar Haveli in regard to the distri