Maharashtra State ... vs Appellate Authority .

The Supreme Court upheld the High Court's decision to remand the case to the Assessing Authority for provisional assessment under Section 126 of the Electricity Act, 2003, after the High Court partly allowed the writ petitions filed by consumers and dismissed those by the Board. The Court found no reason to interfere with the High Court's judgment, emphasizing that the legal questions raised by the Board were left open for future consideration. The outcome affirmed the High Court's directive for compliance with Sections 126 and 127 of the Act.