{"id":4295,"date":"2026-01-25T08:48:48","date_gmt":"2026-01-25T08:48:48","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4295"},"modified":"2026-01-25T08:48:49","modified_gmt":"2026-01-25T08:48:49","slug":"gst-hc-ph-judgement-dated-15-01-2026-gst-not-payable-on-statutory-fees-collected-by-electricity-regulators","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/gst-hc-ph-judgement-dated-15-01-2026-gst-not-payable-on-statutory-fees-collected-by-electricity-regulators\/","title":{"rendered":"GST, HC P&amp;H Judgement Dated 15\/01\/2026 &#8211; GST Not payable on Statutory Fees collected by Electricity Regulators\u00a0"},"content":{"rendered":"\n<p><em>Case of Punjab State Electricity Regulatory Commission vs Union of In<\/em>dia,<em>\u00a0HC P&amp;H Judgement Dated 15<sup>th<\/sup>\u00a0January 2026.<\/em>\u00a0HC concluded that the regulatory functions discharged by the Commission are statutory obligations, not activities undertaken \u2018in the course or furtherance of business\u2019, and thus the fees (such as petition fee, ARR processing fee, and license fee) collected do not constitute \u2018consideration\u2019 for a taxable supply of services under the CGST Act.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1fTx_o70-kGLWojLlwusZo67KjjpMeHtk\/view?usp=sharing\"><em>(Link: HC P&amp;H Judgement Dated 15\/01\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Punjab State Electricity Regulatory Commission vs Union of India,\u00a0HC P&amp;H Judgement Dated 15th\u00a0January 2026.\u00a0HC concluded that the regulatory [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-4295","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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