Page 41 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] COURT-ROOM HIGHLIGHTS J137
Issue notice.
Tag with S.L.P. (C) No. 26626 of 2019 and S.L.P. (C) Diary No. 38404 of
2019.”
The Delhi High Court in its impugned order had directed the Depart-
ment either to open the GSTN portal to enable the assessee to rectify error crept
in filing Form GST TRAN-1 for purpose of availing Transitional Input Tax Credit
or in alternatively allow him to file revised Form.
The High Court had also waived the penalty for delay in filing of
GSTR-3B and also allowed filing of TRAN-2.
REPRESENTED BY : Mr. K.M. Nataraj, ASG, Mr. B.V. Balaram Das,
AOR, Mr. H. Raghavendra Rao and Ms. Rashmi
Malhotra, Advocates, for the Petitioner.

(1) Electricity Distribution services — C.B.I. & C. Circular
No. 34/8/2018-GST, whether ultra vires Notification
No. 12/2017-C.T. (Rate) and Section 8 of CGST Act,
2017?

(2) Electricity Distribution services — Meter hiring,
testing and shifting charges, application fee for
electricity connection and charges for duplicate
electricity bills, whether taxable?
The Supreme Court Bench comprising Hon’ble Mr. Justice A.M.
Khanwilkar and Hon’ble Mr. Justice Dinesh Maheshwari on 9-8-2019 after con-
doning the delay granted leave in the Special Leave Petition (Civil) Diary No.
24733 of 2019 filed by Union of India against the Judgment and Order dated
19-12-2018 of Gujarat High Court in R/Special Civil Application No. 5343 of 2018
as reported in 2020 (34) G.S.T.L. 385 (Guj.) (Torrent Power Ltd. v. Union of India).
While granting the leave, the Supreme Court passed the following order :
“Delay condoned.
Exemption from filing certified copy of the impugned judgment is
allowed.
Leave granted.
Let this matter be listed in the third week of November, 2019 within
the first five cases.”
The Gujarat High Court in its impugned order had struck down the
C.B.I. & C. Circular No. 34/8/2018-GST being ultra vires Serial No. 25 of Notifica-
tion No. 12/2017-C.T. (Rate) and Section 8 of Central Goods and Services Tax
Act, 2017. Vide paragraph 4(1) of the aforesaid Circular the charges collected by
DISCOM from consumers such as application fee for raising electricity connec-
tion, rental charges against metering equipment, testing fee for me-
ters/transformers, capacitors, etc., labour charges for shifting of meters or service
lines and the charges for duplicate bill, are liable to GST.
The High Court had further held that the meaning of transmission and
distribution of electricity as prevalent in Service Tax regime did not change in

GST LAW TIMES  26th March 2020  137