https://www.taxtmi.com/caselaws?id=791369 A statutory electricity regulatory commission's tariff, licensing and allied regulatory functions were treated as non-commercial statutory duties, not trade, commerce or business, so they did not amount to a taxable supply under the CGST framework. The analysis rejected the premise that fees collected by the commission constituted consideration for GST or service tax, and applied the Schedule III exclusion for services by courts and tribunals. It was further noted that no artificial separation between regulatory and adjudicatory functions could be sustained for tax purposes. On that basis, the notices and orders levying service tax or GST were unsustainable and without jurisdiction. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791369 A statutory electricity regulatory commission's tariff, licensing and allied regulatory functions were treated as non-commercial statutory duties, not trade, commerce or business, so they did not amount to a taxable supply under the CGST framework. The analysis rejected the premise that fees collected by the commission constituted consideration for GST or service tax, and applied the Schedule III exclusion for services by courts and tribunals. It was further noted that no artificial separation between regulatory and adjudicatory functions could be sustained for tax purposes. On that basis, the notices and orders levying service tax or GST were unsustainable and without jurisdiction. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791369