GST Not Payable on Statutory Fees Collected by Electricity Regulators: P&H HC

Punjab State Electricity Regulatory Commission Vs Union of India and others (Punjab and Haryana High Court) The Punjab and Haryana High Court allowed a writ petition seeking quashing of a show cause notice dated 28.06.2024, by which GST was sought to be levied on amounts collected by the petitioner as petition fee, ARR processing fee, and licence fee. The petitioner contended that these amounts were received strictly for discharging statutory functions under Section 86 of the Electricity Act, 2003, which are judicial, quasi-judicial, and inherently regulatory in nature, and therefore could not...