M/S DAKSHIN GUJARAT VIJ COMPANY LIMITED THROUGH ADDITIONAL CHIEF ENGINEER (COMMERCE AND REGULATORY) vs M/S GAYATRI SHAKTI PAPER AND BOARD LTD

The Supreme Court examined the interpretation of provisions under the Electricity Act, 2003, and the Electricity Rules, 2005, concerning the classification of a Captive Generating Plant (CGP) and a captive user. The Court analyzed judgments from the Appellate Tribunal for Electricity, particularly the Kadodara Power case, which was found to be per incuriam. The judgment emphasizes the importance of correctly interpreting statutory provisions to determine the legal status of power plants and their compliance with regulatory requirements.