Bses Rajdhani Power LTD & Anr. vs. Union Of INDIA & Ors.
Held
The Court directed that any GST collected by the petitioners after November 8, 2023, be refunded to the customers. It clarified that the supplies in question are bundled supplies and an integral part of electricity distribution, thus not chargeable to GST.
Facts
The petitioners, an electricity distribution utility, challenged a GST circular that clarified certain charges collected from consumers were taxable. They argued these charges were integral to the exempt service of electricity distribution.
Key Issues
Whether certain charges collected by electricity distribution utilities are taxable under GST, or if they are part of the exempt composite supply of electricity distribution.
Sections Cited
Section 8, Notification No. 12/2017-Central Tax (Rate)
AI-generated summary — verify with the full judgment below
W.P.(C) 9455/2018 $~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 13th December, 2023 + W.P.(C) 9455/2018 & CM APPL. 62085/2023 BSES RAJDHANI POWER LTD & ANR. ..... Petitioner Through: Mr. Arvind Datar, Sr. Adv. Mr. Tarun Gulati, Sr. Adv, Mr. Anupam Varma, Mr. Manish Mishra, Mr. Nikhil Sharma, Ms. Manu Tiwari, Mr. Aditya Dhingra & Mr. Ankur Mittal, Advs. versus UNION OF INDIA & ORS. ..... Respondent Through: Mr. Kamal Digpaul & Ms. Ishita Pathak, Advs. for Mr. Ajay Digpaul, CGSC. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Gurpreet Singh Gulati, Advs. Mr. Arjun Jain, Adv. for R-2 & 3 through video conference. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J. (Oral)
The petitioners have filed the present petition, inter alia, praying as under: “(a) Quash and set aside the clarification issued in para 4(1) of the Circular No. 34/8/2018-GST dated 01.03.2018 by the Government of India. W.P.(C) 9455/2018 (b) Declare that in terms of Notif
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