Case LawCWP-17809-2024 (O&M)
Punjab State Electricity Regulatory Commission Vs Union of India and others
- Court:
- High Court
- Bench:
- Punjab and Haryana
- Date:
- January 14, 2026
- Type:
- Writ Petition
- Members:
- LISA GILL, RAMESH CHANDER DIMRI
Subject
Electricity Regulatory Commission's Statutory Functions and Fees Not Subject to GST
Supply
Summary
The High Court allowed the writ petition, setting aside a Show Cause Notice that sought to levy GST on fees received by the petitioner, an Electricity Regulatory Commission. The Court concluded that the regulatory functions discharged by the Commissi…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Prayer in this writ petition is for quashing Show Cause Notice No.79 dated 28.06.2024 (Annexure P-11), whereby respondent No.2 has levied GST on the amount received by the petitioner as petition fee, ARR processing fee and license fee. It is the case of petitioner that said amount is received for discharging functions under Sectio…