https://www.taxtmi.com/caselaws?id=761127 Section 56(2) of the Electricity Act, 2003 was held not to operate retrospectively to bar recovery of electricity dues that had accrued under the earlier regime before the Act commenced; the limitation applies prospectively to liabilities arising under the 2003 Act. The Court also held that where earlier interim and interlocutory orders had already conclusively upheld liability for minimum guarantee charges and those orders had attained finality, the same liability could not be challenged again in a later writ proceeding. Issue estoppel and res judicata barred re-agitation, so the subsequent challenge was not maintainable and the High Court's decision was set aside. en-us Mon, 04 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761127 Section 56(2) of the Electricity Act, 2003 was held not to operate retrospectively to bar recovery of electricity dues that had accrued under the earlier regime before the Act commenced; the limitation applies prospectively to liabilities arising under the 2003 Act. The Court also held that where earlier interim and interlocutory orders had already conclusively upheld liability for minimum guarantee charges and those orders had attained finality, the same liability could not be challenged again in a later writ proceeding. Issue estoppel and res judicata barred re-agitation, so the subsequent challenge was not maintainable and the High Court's decision was set aside. Case-Laws Indian Laws Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761127