https://www.taxtmi.com/caselaws?id=783096 The HC quashed the impugned order and show cause notice issued to the State Electricity Regulatory Commission regarding levy of GST on its activities and regulatory fees. Relying on the reasoning adopted in an analogous matter concerning other electricity regulatory commissions, the HC held that the Commission's regulatory and adjudicatory functions under the Electricity Act are integral sovereign and quasi-judicial functions concerning regulation of a natural resource. Such functions do not constitute a "supply" under GST law, rendering the demand and proceedings unsustainable. The writ petition was allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783096 The HC quashed the impugned order and show cause notice issued to the State Electricity Regulatory Commission regarding levy of GST on its activities and regulatory fees. Relying on the reasoning adopted in an analogous matter concerning other electricity regulatory commissions, the HC held that the Commission's regulatory and adjudicatory functions under the Electricity Act are integral sovereign and quasi-judicial functions concerning regulation of a natural resource. Such functions do not constitute a "supply" under GST law, rendering the demand and proceedings unsustainable. The writ petition was allowed. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783096