Case Law Analysis
|Supreme Court of India
Demand for MCGC barred if bill not issued within limitation period | Under Section 56(2) Electricity Act, 2003 : SC
SC held that MCGC becomes payable only on bill issuance, so the limitation period under Section 56(2) Electricity Act, 2003 starts from billing. Hence a 2007 demand for MCGC for 1998 was time-barred, affecting consumers and licensees.