WEST BENGAL STATE ELECTRICITY DISTRIBUTION COMPANY LTD. vs M/S ORION METAL PVT. LTD.

The Supreme Court addressed the legality of provisional assessments made under Section 126(1) of the Electricity Act, 2003, in cases of alleged electricity theft. The Court held that the Assessing Officer must be part of the inspection team to validly issue such assessments, emphasizing the necessity of proper authority and procedure in energy theft cases. The appeal by the West Bengal State Electricity Distribution Company was allowed, overturning the High Court's decision that had favored the respondent.