APTEL Rejects BSES Plea to Modify CAG Audit Order

The Appellate Tribunal for Electricity (APTEL) has rejected applications filed by BSES Rajdhani Power Ltd (BRPL) and BSES Yamuna Power Ltd (BYPL) seeking changes to its earlier order related to the proposed Comptroller and Auditor General (CAG) audit of Delhi’s power distribution companies.

In its latest order, APTEL ruled that the Distribution Companies were attempting to alter the tribunal’s judicial conclusions rather than rectify any accidental error in its April 20, 2026 judgment. The applications sought modifications to Paragraph 39 of the earlier ruling, under which APTEL had quashed the approval granted by the Lieutenant Governor of Delhi for a strict and intensive CAG audit of the city’s power distributors.

The BSES companies argued that the tribunal’s order should be confined to actions initiated by the Delhi Electricity Regulatory Commission (DERC) concerning the audit process. However, APTEL dismissed the request, stating that the plea was effectively an attempt to substitute a judicial finding rather than correct an inadvertent mistake.

“It is not for a party to the proceedings to advise or dictate to the Bench as to what ought to be the decision of the Bench and how the same ought to be worded,” the tribunal observed, reaffirming that its earlier conclusions were intentional and reasoned.

The tribunal also noted that the liquidation process of regulatory assets, which it had directed to begin within three weeks of its April 20 order, had not yet commenced. However, APTEL said no further directions were required because DERC had already been instructed in a separate review proceeding to initiate the process from June 16, 2026.

While disposing of the applications, APTEL granted the Distribution Companies the liberty to approach the tribunal again if the liquidation process does not begin as scheduled. The ruling keeps pressure on DERC to implement the tribunal’s directions while maintaining APTEL’s earlier stance on the CAG audit issue.