Case of Addl Director DGGI vs CERC, SC Judgement Dated 21st July 2025. The apex court held that GST is not leviable on license fees collected by Electricity Regulatory Commissions: Supreme Court of India. The Delhi High Court had previously ruled in favour of the Commissions, stating that granting a license is a statutory obligation, not an activity in the course of business. The court also held that these Commissions perform quasi-judicial functions with the characteristics of a tribunal, and as such, their services are excluded from the definition of “supply” under Schedule-III of the CGST Act. SC found no reason to interfere with this decision, agreeing that the regulatory functions do not fall within the ambit of business and the license fees do not constitute consideration.