Additional Director Directorate General of GST Intelligence (DGGI) Vs Central Electricity Regulatory Commission

Date: July 20, 2025

Court: Supreme Court
Type: Special Leave Petition
Judge(s)/Member(s): J.B. PARDIWALA, R. MAHADEVAN
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Subject Matter

Electricity Regulatory Commissions are not liable for GST on the regulatory fees collected. HC ruling upheld.

SupplyConsiderationBusiness

Summary

The Supreme Court of India has dismissed a Special Leave Petition (SLP) filed by the Directorate General of GST Intelligence (DGGI), thereby affirming the Delhi High Court's ruling that GST is not applicable to license fees collected by Electricity R…

1. Delay condoned. 2. We do not find any good ground to entertain these Special Leave Petitions.  The Special Leave Petitions are, accordingly, dismissed. 3. Pending application(s), if any, stands disposed of.

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