https://www.taxtmi.com/caselaws?id=785457 Fees collected by a Commission for petition processing, ARR processing and licence-related regulatory functions under the Electricity Act, 2003 are not consideration for a taxable supply under the CGST Act. The regulatory and quasi-judicial character of tariff, transmission and licensing functions means the Commission is not carrying on business, trade or commerce, and the breadth of the definition of services cannot override the statutory scheme or the exclusion for court or tribunal services in Schedule III. GST therefore could not be levied on such receipts, and the impugned show cause notice was unsustainable. en-us Thu, 15 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785457 Fees collected by a Commission for petition processing, ARR processing and licence-related regulatory functions under the Electricity Act, 2003 are not consideration for a taxable supply under the CGST Act. The regulatory and quasi-judicial character of tariff, transmission and licensing functions means the Commission is not carrying on business, trade or commerce, and the breadth of the definition of services cannot override the statutory scheme or the exclusion for court or tribunal services in Schedule III. GST therefore could not be levied on such receipts, and the impugned show cause notice was unsustainable. Case-Laws GST Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785457