Assam Electricity Regulatory Commission Vs Union Of India And 5 Ors (Gauhati High Court)
GST Demand on Electricity Regulatory Commission Quashed Because Quasi-Judicial Functions Are Not Taxable; Service Tax and GST Levy Invalid Because Regulatory Commission Functions Are Statutory in Nature; Electricity Regulatory Commission Fees Not Consideration for Taxable Supply; Gauhati HC Quashes GST Proceedings Because Electricity Commission Acts as Quasi-Judicial Body; GST Cannot Be Levied on Statutory Electricity Regulation Activities; Gauhati HC Sets Aside Tax Notices Because Regulatory Commission Functions Fall Under Schedule III Exclusion; Tax Authorities Lacked Jurisdiction to Levy GST on Electricity Commission Functions: Gauhati HC
The matter before the Gauhati High Court involved multiple writ petitions filed by the Assam Electricity Regulatory Commission challenging various demand notices, adjudication orders, and appellate orders issued under the Finance Act, 1994 and the Central Goods and Services Tax Act, 2017.
The petitions challenged: (i) Demand-cum-Show Cause Notices dated 28 April 2022 for the periods 2016–2017 and 2017–2018 along with adjudication orders passed under the Finance Act, 1994; (ii) the Final Adjudication Order dated 27 February 2023 under the CGST Act covering the periods from July 2017–2018 to 2022–2023; and (iii) the appellate order dated 13 February 2024 affirming levy of GST for those periods.
