Delhi HC quashes GST levy on licence fees collected by Electricity Regulatory Commissions

The Delhi High Court has quashed the GST levy on licence fees collected by Electricity Regulatory Commissions. “We find ourselves unable to accept, affirm or even fathom the conclusion that regulation of tariffs, inter-State transmission of electricity or the issuance of licences would be liable to be construed as activities undertaken or functions discharged in the furtherance of business. The re…