2026 (5) TMI 571

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....br>HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI Advocate for the Petitioner: Mr S K Saha, Ms. N Gogoi, Ms. N Hawelia, Ms. Ml. Gope Advocate for the Respondent: Dy. S.G.I., Mr. S C Keyal (R-5), Ms. N Kakati (R-5), K. Jain (R-5), SC, GST. ORDER Heard Ms. M L Gope, learned counsel appearing for the petitioner. Also heard Mr. S.C. Keyal, learned Senior Counsel/Standing Counsel assisted by Dr. B N Gogoi and Mr. K. Jain for the respondent Nos.2 to 6 (GST). 2. These writ petitions, namely W.P.(C) Nos. 4841/2022, 4842/2022, 4376/2023 and 3038/2024, involve a common issue and are, accordingly, taken up together for final disposal. The challenges raised in the respective writ petitions are as follows: (i) In W.P.(C) No. 4841/2022, t....

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....tegra and stands concluded by judicial pronouncements of various High Courts, affirmed by the Hon'ble Supreme Court. 7. The Delhi High Court, in Central Electricity Regulatory Commission v. Additional Director, Directorate General of GST Intelligence (DGGI) & Anr., in WP(C) No. 10680 of 2024 and C.M. Appl. No. 43919 of 2024 (Stay), by judgment dated 15.01.2025, held, allowing the writ petitions, that the regulatory functions discharged by the Electricity Regulatory Commissions, including tariff determination and licensing, are statutory in nature and cannot be construed as activities undertaken in the course or furtherance of 'business' within the meaning of section 2(17) read with section 7 of the Central Goods and Services Tax Act, 201....