JUDGMENT

[WP(C) Nos.24916/2019, 23330/2019, 24913/2019]

In all these cases filed by the Kerala State Electricity Board, the orders passed by the Kerala State Electricity Appellate Authority are under challenge.

2. The appellate authority found that there were unauthorised additional loads in all cases. However, after finding so, the final assessment orders were set aside and the petitioner Board was directed to pass revised assessment orders in the light of the dictum laid down by the High Court in Sulabha Marketing (P) Ltd. v. Kerala State Electricity Board, Tvm and Others [2017 (3) KHC 563 (DB)], after affording an opportunity of hearing to the petitioners for computation of the penal amounts payable for the unauthorised additional loads. It was further held that no surcharge be levied during the appeal-pending period, and that any excess amount remitted shall be refunded with interest.

3. The learned counsel for the Board submits that the judgment in Sulabha Marketing (Supra) since been reversed by the Supreme Court in the judgment in Kerala State Electricity Board and Others v. Thomas Joseph Alias Thomas M.J. and Others [ (2023) 11 SCC 700 ].

4. Given the above, the impugned order