No GST on Tariff & License Fee Received by Electricity Regulatory Commissions: Delhi HC

Central Electricity Regulatory Commission Vs Additional Director Directorate General of GST Intelligence (DGGI) & Anr. (Delhi High Court) Delhi High Court held that amounts received by Electricity Regulatory Commissions as tariff and license fee is not leviable under Goods and Services Tax. Accordingly, petition allowed and show cause notice quashed. Facts- The Central Electricity Regulatory Commission as well as the Delhi Electricity Regulatory Commission have petitioned this Court assailing the validity of Show Cause Notices pursuant to which the respondents have sought to call upon them...