Refund Not Payable to Assessee When Tax Incidence Passed On To Consumers: Supreme Court Directs Torrent Power to Deposit Rs. 19.28 Crore

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Refund Not Payable to Assessee When Tax Incidence Passed On To Consumers: Supreme Court Directs Torrent Power to Deposit Rs. 19.28 Crore

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Published on

12/02/2026

By Mariya Paliwala

Refund Not Payable to Assessee When Tax Incidence Passed On To Consumers: Supreme Court Directs Torrent Power to Deposit Rs. 19.28 Crore

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The Supreme Court has set aside the Gujarat High Court’s judgment that had permitted Torrent Power Ltd. to retain a refund of Rs. 19.28 crore in a designated account for eventual adjustment in consumer tariffs and directed that the entire refund amount be transferred to the Consumer Welfare Fund under Section 57 of the Central…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Refund Not Payable to Assessee When Tax Incidence Passed On To Consumers: Supreme Court Directs Torrent Power to Deposit Rs. 19.28 Crore

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