https://www.taxtmi.com/caselaws?id=764823 HC held that fees collected by electricity regulatory commissions are not taxable under the CGST/IGST Acts. The court found regulatory/adjudicatory functions of the commissions fall within Schedule III (services by a tribunal) and do not constitute "business" under Section 2(17), nor are the fees consideration for a supply in the course or furtherance of business. A commission under the Electricity Act is not a "local authority." The SCNs seeking taxation were declared arbitrary and unsustainable, and the petition was allowed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 16 Jun 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764823 HC held that fees collected by electricity regulatory commissions are not taxable under the CGST/IGST Acts. The court found regulatory/adjudicatory functions of the commissions fall within Schedule III (services by a tribunal) and do not constitute "business" under Section 2(17), nor are the fees consideration for a supply in the course or furtherance of business. A commission under the Electricity Act is not a "local authority." The SCNs seeking taxation were declared arbitrary and unsustainable, and the petition was allowed. Case-Laws GST Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764823