23 Jul 2026
Trilegal secures interim relief from Bombay High Court in ToSE Dispute on Captive Power Consumption
04 May 2026
04 May 2026
The Trilegal Dispute Resolution Team which handled the matter was led by Partner: Vishrov Mukerjee; and supported by Counsel: Pratyush Singh; Senior Associate: Ameya Vikram Mishra; and Associates: Arnav Bhansali; Rudhdi Walawalkar and Snehal Upadhyay.
Matter Overview | Trilegal successfully represented AB Mauri India Private Limited, Bombay Dyeing and Manufacturing Company Limited, and Ajanta Pharma Limited before the Hon’ble Bombay High Court in separate writ petitions challenging the levy of Tax on Sale of Electricity (“ToSE”) by Maharashtra State Electricity Distribution Company Limited (“MSEDCL”) on captive generation and consumption through open access in Maharashtra. The Writ Petitions contended that the levy on captive/self-consumption is without authority of law, contrary to Section 3 of the Maharashtra Tax on Sale of Electricity Act, 1963, and violative of Articles 14, 265, and 300A of the Constitution of India. The Hon’ble High Court of Bombay granted interim stay, protecting the petitioners from recovery and coercive action under the impugned bills, pending adjudication of the issue whether ToSE can be levied on captive/open access self-consumption.
Matter Significance | The interim relief is significant because it protects captive and open access consumers in Maharashtra from coercive recovery of a levy that is being challenged as having no legal basis under the Maharashtra Tax on Sale of Electricity Act, 1963.
Please find the copy of the order here.
About Trilegal
Trilegal is a leading full-service law firm in India with over 25 years of experience, trusted for its in-depth expertise and client-centric approach. The firm advises a diverse set of clients, including Fortune 500 companies, global investment funds, major Indian conglomerates, domestic and international banks, technology and media giants, family offices, and high-net-worth individuals. With 157 partners operating under a distinctive lockstep model, Trilegal is the largest equity partnership in the country. The firm retains over 1,300 professionals across its Mumbai, Delhi, Gurugram, Bengaluru, Chennai, Pune, and GIFT City offices.
Trilegal has consistently been recognised among India’s top-tier firms in leading legal directories such as Chambers & Partners (Asia Pacific and Global), Legal 500 Asia Pacific, and Benchmark Litigation. It has also earned several prestigious accolades, including being named Best Overall Law Firm by India Business Law Journal (IBLJ) 2025, Innovative Lawyers in Disputes & Crisis Management by the Financial Times (FT) Innovative Lawyers Asia-Pacific Awards in 2025, M&A Firm of the Year by IFLR Asia-Pacific in 2024, Law Firm of the Year by Deal Volume at the VCCircle Awards in 2024.
For more information, please get in touch with Prakruti Jani | Mob: +91-9867868976 | BD@trilegal.com.
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