Telangana High Court Quashes ₹81L Section 126 Electricity Act Assessment Against ITC
After a Nov 5, 2011 inspection, the distribution company issued a Nov 29, 2011 provisional assessment against ITC under Section 126, alleging unauthorised use and resale tied to its expansion. The Telangana High Court held Section 126 cannot be widened by importing other Act or regulation breaches. Supplying free electricity drawn from ITC’s captive plants to EPC contractor Shapoorji Pallonji was not automatically unauthorised use, and Section 135 theft was not invoked.