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    <title>2026 (3) TMI 1442 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=788687</link>
    <description>Tariff determination under the Electricity Act, 2003 remains within the exclusive jurisdiction of the State Electricity Regulatory Commission, and Regulation 20 requires it to consider any government incentive or subsidy availed by the generating company. The existence of a Generation Based Incentive does not oust that jurisdiction; instead, the Commission must apply the incentive consistently with the statutory framework and the policy of promoting renewable generation, affordability, and consumer protection. The incentive cannot be treated as an automatic consumer-side deduction if that would defeat its purpose. The tariff regulator&#039;s authority was affirmed, but the treatment that would have transferred the benefit away from the generator was rejected.</description>
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    <pubDate>Wed, 25 Mar 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 1442 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=788687</link>
      <description>Tariff determination under the Electricity Act, 2003 remains within the exclusive jurisdiction of the State Electricity Regulatory Commission, and Regulation 20 requires it to consider any government incentive or subsidy availed by the generating company. The existence of a Generation Based Incentive does not oust that jurisdiction; instead, the Commission must apply the incentive consistently with the statutory framework and the policy of promoting renewable generation, affordability, and consumer protection. The incentive cannot be treated as an automatic consumer-side deduction if that would defeat its purpose. The tariff regulator&#039;s authority was affirmed, but the treatment that would have transferred the benefit away from the generator was rejected.</description>
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      <pubDate>Wed, 25 Mar 2026 00:00:00 +0530</pubDate>
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