Case of Punjab State Electricity Regulatory Commission vs Union of India, HC P&H Judgement Dated 15th January 2026. HC concluded that the regulatory functions discharged by the Commission are statutory obligations, not activities undertaken ‘in the course or furtherance of business’, and thus the fees (such as petition fee, ARR processing fee, and license fee) collected do not constitute ‘consideration’ for a taxable supply of services under the CGST Act.