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The taxable event under GST laws is ‘supply’ and the same has been defined under Section 7 of the Central Goods and Services Tax Act, 2017 (“Act”) which is the fulcrum for collection of tax under GST.

The Appellate Tribunal for Electricity (“APTEL”), vide Order dated 05.05.2026 in the matter of Global Energy Private Limited v. Maharashtra Electricity Regulatory Commission, dismissed the applications filed by Global Energy Private Limited (“GEPL”) seeking condonation of delay and restoration of the appeal, which had earlier been dismissed for non-prosecution.

The Hon’ble Central Electricity Regulatory Commission (“CERC” / “Commission”), vide Draft Order dated 06.05.2026 in Petition No. 11/SM/2026, has proposed a one-time regulatory framework for Renewable Energy (“RE”) generating stations which had obtained connectivity under the CERC (Connectivity and General Network Access to inter-State Transmission System) Regulations, 2022 (“GNA Regulations”) on the basis of Letters of Award (“LoAs”) issued by Renewable Energy Implementing Agencies (“REIAs”).