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2022 (4) TMI 822 - HC - GSTExemption from GST - supply related to supply of electricity - composite supply or not - Constitutional Validity of para 4 (1) of the impugned Circular No.34/8/2018-GST dated 1.3.2018 - seeking to declare that charges such as application fee, meter rent, testing fee, etc collected by the Petitioners towards activities directly and closely connected with the transmission or distribution for electricity are exempt from tax under Entry 25 of Notification No.12/2017 dated 28.6.2017 - HELD THAT:- The writ applicant is of the view that in the event, if the Union succeeds before the Supreme Court then it will have to deduct service tax and/or GST and pay the same to the Government. One of the consumers objected to this action on the part of the writ applicant in obtaining such undertaking. The matter was carried before the Consumer Grievance Redressal Forum, Ahmedabad. The Consumer Grievance Redressal Forum passed an order dated 30.04.2021 below the Complaint No.18 of 2021 holding that it is permissible for the writ applicant to obtain such undertaking from its consumers. The matter thereafter, was carried further by the very same complainant before the Ombudsman of the Gujarat Electricity Regulatory Commission. The Ombudsman of the Commission has passed an order dated 20.12.2021 taking the view that as the Electricity Act, 2003 does not provide or empower the company to obtain such undertaking, it is not permissible for the writ applicant to obtain such undertaking from the consumers. In other words, the Ombudsman is of the view that the writ applicant as a generation, transmission and distribution of electricity company cannot compel the consumers to furnish such undertaking. If the consumer on its own free will and volition agrees to furnish such undertaking then there should not be any problem. Let Notice be issued to the respondents, returnable on 06.07.2022.
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