https://www.taxtmi.com/caselaws?id=416077 The Supreme Court upheld the decision of the Appellate Tribunal, ruling that captive consumers are not liable to pay the additional surcharge under Section 42(4) of the Electricity Act, 2003. The Court highlighted the statutory rights of captive consumers under Section 9 and clarified that the surcharge is only applicable when consumers receive supply from sources other than the distribution licensee with permission from the State Commission. The judgment emphasized the distinction between captive and ordinary consumers, noting the investment made by captive consumers in generating plants. The appellant was directed to adjust any surcharge already collected from captive consumers in future bills. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416077 The Supreme Court upheld the decision of the Appellate Tribunal, ruling that captive consumers are not liable to pay the additional surcharge under Section 42(4) of the Electricity Act, 2003. The Court highlighted the statutory rights of captive consumers under Section 9 and clarified that the surcharge is only applicable when consumers receive supply from sources other than the distribution licensee with permission from the State Commission. The judgment emphasized the distinction between captive and ordinary consumers, noting the investment made by captive consumers in generating plants. The appellant was directed to adjust any surcharge already collected from captive consumers in future bills. Case-Laws Indian Laws Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416077