Delhi HC Order: CERC, DERC vs DGGI : Goods and Services Tax levy on license fees collected by Regulatory Commission

Central Electricity Regulatory Commission, Delhi Electricity Regulatory Commission

Versus

The Additional Director Directorate General of  GST Intelligence (DGGI) & anr, Additional Commissioner of CGST Delhi South Commissionerate & ors.

Background:

The Central Electricity Regulatory Commission as well as the Delhi Electricity Regulatory Commission have petitioned this Court assailing the validity of Show Cause Notices dated 29 May 2024 and 23 July 2024 respectively pursuant to which the respondents have sought to call upon them to discharge liabilities emanating from the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 in respect of the fee received by them in the course of discharge of their regulatory functions under the Electricity Act, 2003 .