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Delhi High Court Strikes Down GST Show Cause Notices to Electricity Regulatory Commissions: “Regulatory Functions Are Not in Furtherance of Business” and Exempt Under Schedule III of CGST Act
Court’s Decision: The Delhi High Court quashed Show Cause Notices (SCNs) issued to the Central Electricity Regulatory Commission (CERC) and Delhi Electricity Regulatory Commission (DERC). The court concluded that the…