Case Details

  • Case Name: Tribeni Metalloys Pvt. Ltd. vs Assam Power Distribution Company Ltd. & Others
  • Petition No.: Special Leave to Appeal (C) No. 17653/2026
  • Court: Supreme Court of India
  • Order/Decision No.: Not specified (order dated 25‑05‑2026)
  • Date of Order: 25‑05‑2026
  • Period of dispute: Related to demand raised in Assessment Bill (specific period not stated)

Parties Involved

  • Petitioner: Tribeni Metalloys Pvt. Ltd.
  • Respondents: Assam Power Distribution Company Limited (APDCL) (Respondent No. 1) and others
  • Counsel for Petitioner: Mr. Basava Prabhu S Patil, Sr. Adv.; Mr. Sanjay Kumar Kejriwal, Adv.; Mr. Rahul Gupta, AOR; Ms. Deepti Gupta, Adv.; Mr. Arijeet Shukla, Adv.; Mr. Sivanandh Lahiri, Adv.
  • Counsel for Respondents: Mr. Parangam Goswami, A.A.G.; Mr. Kaustuv Prakash Pathak, Adv.; Mr. Gaurav Prakash Pathak, Adv.; Mr. Nishant Kumar, AOR
  • Bench: Hon’ble Mr. Justice Pamidighantam and Hon’ble Mr. Justice Narasimha
  • Court Master: Kapil Tandon (Assistant Registrar)

Issues / Allegations / Violations

  • Respondent No. 1 (APDCL) raised a monetary demand in an Assessment Bill against the petitioner.
  • Petitioner filed a Special Leave to Appeal challenging the High Court’s judgment dated 07‑03‑2026.
  • The specific nature of the alleged violation is the non‑payment of the assessed demand.

Findings & Observations

  • The Supreme Court observed that the petitioner must first satisfy a portion of the demand before the notice can be issued.
  • No substantive adjudication on the merits of the demand was made in this order.

Penalties / Settlements / Directions

  • The petitioner is directed to deposit fifty percent (50 %) of the demand raised by APDCL in the Assessment Bill.
  • Deposit must be made in the Registry of the Court within six weeks from the date of the order.
  • The deposited amount shall be placed in an interest‑bearing Fixed Deposit for an initial period of six months in a nationalised bank, on an auto‑renewal basis.

Corrective Actions & Future Obligations

  • Deposit the specified amount within the stipulated six‑week period.
  • Maintain the Fixed Deposit as directed; interest earned will be retained by the Court.
  • Compliance with the deposit and FD instructions is a prerequisite for the issuance of the notice.

Final Ruling & Enforcement

  • The Court issued an order directing the partial deposit and FD arrangement, effectively conditioning further proceedings on compliance.
  • The order is signed digitally by the Court Master (Kapil Tandon) on 25‑05‑2026 at 18:19:21 IST.