Regulatory & Adjudicatory Functions Cannot Be Artificially Segregated for GST Levy: Gauhati HC

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 Fu...