M/S Mangalam Ispat, a partnership firm, purchased the assets of M/s Shree Hanuman Alloys Pvt. Ltd. through an e-auction conducted by Punjab National Bank in 2018 and subsequently applied for a fresh electricity connection from Damodar Valley Corporation (DVC). DVC refused to grant the connection unless the petitioner cleared the erstwhile consumer's outstanding electricity dues of approximately Rs. 4.92 crore, and later raised an additional demand of Rs. 1.34 crore for the period 2006–2012 on account of a tariff revision. The petitioner challenged both demands before the Jharkhand High Court, arguing that as an auction purchaser with no connection to the previous owner's liabilities, it could not be compelled to pay the earlier consumer's dues, relying on the Supreme Court's ruling in Isha Marbles v. Bihar SEB and related precedents. The respondent-DVC contended that the property was purchased on an 'as is where is' basis and that the petitioner was liable under Clause 5.3.3 of the Jharkhand State Electricity Regulatory Commission (Electricity Supply Code) Regulations, 2015. Both writ petitions were heard together and disposed of by a common judgment by the Jharkhand High Court.