Karnataka Electricity Regulatory Commission Vs Joint Commissioner Central Tax

Date: November 27, 2025

Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R.KRISHNA KUMAR
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Subject Matter

Services provided by Electricity Regulatory commission are statutory in nature (Tribunal) and outside the GST net

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Summary

The High Court of Karnataka has allowed the writ petition filed by the Karnataka Electricity Regulatory Commission (KERC) , quashing a GST demand of ₹13,42,66,423/- . The Court ruled that electricity regulatory commissions act as "Tribunals" and thei…

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs. “a) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order for quashing the impugned order bearing No.78/2024-2025/GST/JC dated 15.01.2025(Annexure B) which was ordered by the Joint Commissioner, CGST, Bangalore North Commission…

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