M/S Mittal Knitwears vs. Punjab Power Corporation Limited And Another
Facts
The petitioner, M/s Mittal Knitwears, filed a writ petition challenging an order dated 10.11.2021 passed by respondent No.2, Punjab Power Corporation Limited. The petitioner had applied for a commercial electricity connection under the MS category, paid a total of Rs.3,15,358/- towards new connection fee and additional charges, and an order for installation had already been passed. The application was declined because another electricity connection existed in the SP category at the same premises, bearing account No.32002884429 in the name of M/s Kasam India, which was being used by M/s M.M. Creation, a tenant in a portion of the premises. The petitioner contended that the premises were a large piece of land duly apportioned, and M/s M.M. Creation operated a separate business with a different GST number. The respondents did not file a reply or present any arguments.
Held
The Court held that the petitioner is entitled to a commercial electricity connection under the MS category. The Court found that the petitioner and M/s M.M. Creation are distinct entities operating in different fields with different GST numbers, and the premises are duly apportioned. This aligns with Regulation 6.5 of the Electricity Supply Code and Related Matters Regulations, 2014, which treats separate units in partitioned premises as distinct entities. Since the petitioner's pleaded case was not denied by the respondents, the Court accepted the writ petition. The impugned order dated 10.11.2021 was set aside. The Court directed respondent No.2 to proceed with the installation of the commercial electricity connection under the MS category at the earliest, noting that the order of installation had already been passed and the requisite amount deposited. If any further payment was required, the petitioner was directed to deposit it in accordance with law.
Key Issues
1. Whether the petitioner is entitled to a commercial electricity connection under the MS category, notwithstanding the existence of another electricity connection in the SP category in the same premises, given that the petitioner and the other entity (M/s M.M. Creation) operate distinct businesses with different GST numbers in duly apportioned parts of the premises? Petitioner's arguments: The petitioner argued that they and M/s M.M. Creation are distinct entities operating in different fields with different GST numbers, and the premises are duly apportioned. They relied on Regulation 6.5 of the Electricity Supply Code and Related Matters Regulations, 2014, which states that a consumer shall be treated as a distinct entity if it is a separate unit in duly partitioned premises. The petitioner also highlighted that their pleaded case was not denied by the respondents. Revenue's arguments: None recorded.
Sections Cited
Regulation 6.5
AI-generated summary — verify with the full judgment below
CWP No.24575 of 2021(O&M) 1 227 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.24575 of 2021(O&M) Date of Decision: 06.05.2022
M/s Mittal Knitwears -Petitioner
Versus Punjab Power Corporation Limited and another -Respondents CORAM: HON'BLE MR. JUSTICE RAJ MOHAN SINGH Present: Ms. Shivya Sehgal, Advocate for the petitioner. None for the respondents. **** RAJ MOHAN SINGH, J. (Oral) Petitioner has preferred this writ petition for the issuance of an appropriate writ in the nature of certiorari, quashing the order dated 10.11.2021 passed by respondent No.2, vide which the application filed by the petitioner for commercial electricity connection under MS category has been declined even after passing of order of installation and deposits made by the petitioner towards total payment. Learned counsel for the petitioner submits that new connection fee and additional amount totalling Rs.3,15,358/- have already been deposited by the petitioner. The impugned order came to be passed even after passing of order of PRINCE SAINI 2022.05.07 16:37 I attest to the accuracy and integrity of this document
CWP No.24575 of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.