OthersArticle·22 September 2026
CESTAT says Electricity Surcharges Are Not Consideration for Tolerance
By J the App
Executive Summary
Northern Power Distribution Company collected delayed-payment surcharges and meter-testing charges under its statutory tariff and regulatory framework. CESTAT held that neither constituted an independent taxable service under the pre-GST regime and also rejected the extended limitation period.
Domain | Regulatory | IDT
The Position
A delay-payment surcharg...
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