https://www.taxtmi.com/caselaws?id=784404 Where a corporate debtor is sold as a going concern in liquidation, post-sale true-up charges under the electricity tariff regime may be recovered from the successful auction purchaser because the purchaser takes ownership after the sale certificate date and the tariff framework permits recovery for the post-sale consumer connection. The expression "as per law" in the regulatory order did not exempt the purchaser from such liability. A separate contempt-linked appeal was held to be unsustainable because the deduction and refund dispute had already been resolved, leaving no surviving relief; any contempt complaint, if maintainable, lay before the Adjudicating Authority. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784404 Where a corporate debtor is sold as a going concern in liquidation, post-sale true-up charges under the electricity tariff regime may be recovered from the successful auction purchaser because the purchaser takes ownership after the sale certificate date and the tariff framework permits recovery for the post-sale consumer connection. The expression "as per law" in the regulatory order did not exempt the purchaser from such liability. A separate contempt-linked appeal was held to be unsustainable because the deduction and refund dispute had already been resolved, leaving no surviving relief; any contempt complaint, if maintainable, lay before the Adjudicating Authority. Case-Laws IBC Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784404