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Delhi High Court Upholds Electricity Tax On NTPC’s Auxiliary Consumption

The Delhi High Court on 27 October 2026 dismissed NTPC’s challenge to a ₹197.16 crore electricity-tax demand concerning its Badarpur plant.

Judge / Bench — Justices Anil Kshetarpal and Bharat Parashar; judgment by Justice Anil Kshetarpal.

It held auxiliary consumption taxable and rejected double-taxation and delay objections. Computation disputes may be pursued under Section 169 of the Delhi Municipal Corporation Act.

Advocates appearing — NTPC — Gopal Jain, Senior Advocate, with Sakie Jakharia, Aseem Aggarwal, Kriti Sharma; R-1/SDMC/MCD — Sanjay Poddar, Senior Advocate, with Dr. Divya Swamy, Standing Counsel for MCD, with Govind Kumar, Yagyawalkya Singh, R. R. Panda, Apurv Kumar, Anshika Singh, Sameer Pandey, Ankit Kakkar, Akriti Singh; NDMC — Tushar Sannu, Additional Standing Counsel; R-3/R-4 — Anupam Varma, Aditya Gupta, Yash Srivastava; R-5 — Nitin Kala, Kunal Singh, Tanmay Jain, Kanishka Rawat. All except the expressly designated counsel are Advocates.

Explore topicsMunicipal Taxation
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