Bses Rajdhani Power Ltd & Anr Vs Union of India
Date: December 12, 2023
Subject Matter
GST not leviable on charges for metering equipment, testing fee for meter, labour charges for shifting of meters, charges for application for releasing connection of electricity
Summary
The case law revolves around a petition challenging a circular issued by the Government of India, which clarified that certain charges collected by electricity distribution utilities are taxable under GST. The petitioners argued that these charges we…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioners have filed the present petition, inter alia , praying as under: “(a) Quash and set aside the clarification issued in para 4(1) of the Circular No. 34/8/2018-GST dated 01.03.2018 by the Government of India. (b) Declare that in terms of Notification No. 12/2017-Central Tax (Rate) dated 06.2017, all the activities undertaken…