JSA Advocates & Solicitors (JSA) secures two significant interim reliefs on the same day for C&I consumers in Maharashtra who are reeling under the punitive impact of retrospective levy of tax on sale of electricity ("TOSE") and denial of banking of energy.
On 27.04.2026, the Bombay High Court has granted interim protection to captive users in Maharashtra from payment of TOSE and directed that no coercive measures should be taken against the non-payment of TOSE amounts by the consumers.
On the same day, the Appellate Tribunal for Electricity ("APTEL") has stayed the revised banking provisions introduced by MERC in its Review Order dated 25.03.2026 and the invoices issued pursuant thereto. APTEL has stayed the recovery of both past and future amounts, and protected consumers from the revised banking provisions that significantly impacted solar consumption in Maharashtra.
Both these interim dispensations are available to consumers till the final outcome of the proceedings and will protect them against the threat of disconnection by MSEDCL. They also serve as a major respite for C&I consumers across Maharashtra both financially and operationally.
It was a pleasure and privilege for the JSA team comprising of Abhishek Munot, Lead Partner; Kunal Kaul, Partner; Tushar Nagar, Partner; Malcolm Desai, Partner; Purvi Shrivastava, Associate and Reet Nagpal, Associate leading this on behalf of the industry in both these highly contested litigations.