M/S Mangalam Ispat, a partnership firm, purchased the assets of M/s Shree Hanuman Alloys Pvt. Ltd. through a bank 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 previous owner's outstanding electricity dues of approximately Rs. 4.92 crore, and later raised an additional demand of Rs. 1.34 crore for arrears relating to the period 2006–2012 arising from a tariff revision. The petitioner challenged both demands, arguing that as an auction purchaser it had no liability for the erstwhile consumer's dues, relying on Clause 6.10(a) of the Jharkhand State Electricity Regulatory Commission (Electricity Supply Code) Regulations, 2015 and Supreme Court precedents including Isha Marbles v. Bihar SEB. The respondent DVC contended that the property was purchased on an 'as is where is' basis and that Clause 5.3.3 of the same Regulations placed responsibility on the purchaser to verify electricity dues. The Jharkhand High Court heard both writ petitions together and disposed of them in a common judgment, with the petitioner also seeking refund of amounts already deposited.