Case Law Analysis
|Jharkhand High Court
Section 126 Electricity Act 2003 | Assessment Invalid Without Inspection Report; Fuel Surcharge & Demand Charges Cannot Be Levied Without Supply Code Compliance : Jharkhand HC
The Jharkhand High Court nullified a ₹12.54 crore electricity theft assessment against Jharkhand Ispat because the distributor failed to conduct the mandatory inspection under Section 126 and imposed charges not authorized by the Supply Code. This ruling reinforces that statutory compliance is non-negotiable in quasi-judicial tariff assessments, affecting all industrial consumers subject to DVC and similar utility audits.