The Calcutta High Court struck down Regulation 4.4 of the West Bengal Electricity Regulatory Commission, stating it “grants licensee unrestricted authority to limit withdrawal & impose excessive charges.” The provision was deemed unconstitutional and arbitrary.
The Chhattisgarh HC directed the GST Council to reconsider excluding small-scale ice cream manufacturers from the composition scheme, stating that ice cream should not be deemed a luxury item. The court emphasized adherence to equality principles and urged the council to consider socio-economic effects, giving a three-month deadline for a decision.