The Supreme Court upheld the Delhi High Court’s ruling that fees collected by electricity regulators are not liable to GST, dismissing the Revenue’s challenge

The apex court condoned the delay of the revenue and ruled in favour of the respondent. It upholds the decision of the tribunal

The Court strongly directed the government to introduce systemic reforms either through policy instructions or technological adjustments so that genuine exporters are not forced into avoidable litigation merely because of inadvertent clerical errors