Regulation function by Electricity Regulatory commission doesn’t qualify as taxable supply: GST demand quashed

Karnataka Electricity Regulatory Commission Vs Joint Commissioner Central Tax (Karnataka High Court) Karnataka High Court quashes demand of GST against Karnataka Electricity Regulatory Commission by concluding that regulatory function discharged by commission doesn’t qualify as taxable supply. Accordingly, order and notice quashed. Facts- The petitioner is the Karnataka Electricity Regulatory Commission. The present petition has been preferred by the petitioner. The petitioner is aggrieved by the impugned order dated 15.01.2025 demanding GST sum of Rs. 13,42,66,423/- from the petitioner. Co...