https://www.taxtmi.com/caselaws?id=468493 Fees received by an electricity regulatory commission for statutory regulatory and quasi-judicial functions were held not to constitute consideration for any supply in the course or furtherance of business under GST. The Court treated such functions as outside trade, commerce, profession, vocation, or business, and relied on the Schedule III exclusion for services rendered by a court or tribunal. It held that describing the functions as support services could not override their statutory character. The impugned show cause notice was therefore unsustainable and the GST proceedings were set aside. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 10:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468493 Fees received by an electricity regulatory commission for statutory regulatory and quasi-judicial functions were held not to constitute consideration for any supply in the course or furtherance of business under GST. The Court treated such functions as outside trade, commerce, profession, vocation, or business, and relied on the Schedule III exclusion for services rendered by a court or tribunal. It held that describing the functions as support services could not override their statutory character. The impugned show cause notice was therefore unsustainable and the GST proceedings were set aside. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468493