West Bengal State Electricity ... vs M/S Orion Metal Pvt. Ltd.

The Supreme Court upheld the High Court's decision regarding the provisional assessment made under Section 126(1) of the Electricity Act, 2003, stating that the Assessing Officer must be part of the inspection team to validate the assessment. The Court emphasized that the authority to assess energy theft must be exercised by those directly involved in the inspection process. Consequently, the provisional assessment of Rs. 13,41,17,482.30 was deemed invalid, leading to the dismissal of the appeal by the West Bengal State Electricity Distribution Company Limited.