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Bombay High Court Allows JSW Steel's Challenge to Electricity Duty Demand on Captive Consumption. Held that electricity generated from captive power plant and consumed for own use is not 'sold' and thus not exigible to electricity duty under the Bombay Electricity Duty Act, 1958.

The petitioner, M/s. JSW Steel Limited, a company engaged in steel manufacturing, operates a captive power plant (CPP) at its factory in Raigad, Mahar...

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High Court of Bombay Issues Rule and Hears Matter Finally in Writ Petition Challenging MSEDCL Communication. The Court Decides the Petition Under Article 226 of the Constitution with Consent of Parties After Respondents Waive Service.

The petitioners, a private limited company and its shareholder, filed a writ petition under Article 226 of the Constitution of India before the High C...

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Supreme Court Allows Appeals of Transmission Corporation and Regulatory Commission in Electricity Tariff Disputes. Wheeling Charges and Grid Support Charges Upheld as Valid Levies Under Andhra Pradesh Electricity Reforms Act, 1998.

The Supreme Court of India heard a batch of appeals concerning the levy of wheeling charges and grid support charges by the Transmission Corporation o...

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Supreme Court Allows Appeal by Electricity Distribution Company in Theft Case: Parallel Assessment Under Section 126 Permissible Despite Criminal Complaint Under Section 135. Assessment Under Section 126 Not Conditional on Consumer Seeking Restoration of Supply.

The case involves an appeal by West Bengal State Electricity Distribution Company Ltd. against the judgment of the Calcutta High Court which allowed t...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

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Bombay High Court Dismisses MSEDCL's Petition Challenging Ombudsman's Order to Provide New Connection Without Recovery of Previous Dues. Auction Purchaser Not Liable for Previous Owner's Electricity Arrears Under Electricity Act, 2003.

The Maharashtra State Electricity Distribution Company Limited (MSEDCL) filed a writ petition challenging an order of the Electricity Ombudsman, Nagpu...