Assam Electricity Regulatory Commission Vs Union of India And 5 Ors
Date: April 28, 2026
Subject Matter
Statutory Regulatory Commission's Quasi-Judicial Functions Not Subject to Service Tax/GST
Summary
The High Court allowed the petitions, holding that the quasi-judicial functions discharged by statutory regulatory commissions, like the Assam Electricity Regulatory Commission, are statutory in nature and do not constitute 'business' for GST/service…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Ms. M L Gope, learned counsel appearing for the petitioner. Also heard Mr. S.C. Keyal, learned Senior Counsel/Standing Counsel assisted by Dr. B N Gogoi and Mr. K. Jain for the respondent Nos.2 to 6 (GST). 2. These writ petitions, namely W.P.(C) Nos. 4841/2022, 4842/2022, 4376/2023 and 3038/2024, involve a common issue and are, accordingl…