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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL
Bharat Aluminium Company Limited – Appellant
Versus
State of Chhattisgarh, Through the Secretary, Department of Finance – Respondent
| Table of Content |
|---|
| 1. petitioner contests itc claims related to electricity supplied to its township. (Para 2 , 3) |
| 2. it is established that maintaining a township is not intrinsic to business operations. (Para 6) |
ORDER :
1. Feeling aggrieved and dissatisfied with the impugned order dated 17-9-2020 passed by the Joint Commissioner (Appeals), State Tax, Bilaspur, the petitioner herein namely, Bharat Aluminium Company Limited (BALCO) has filed these appeals calling in question legality, validity and correctness of the same by which its appeals preferred under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017 have been dismissed affirming the order dated 6-7-2019 passed by the Assistant Commissioner, State Tax, Korba, Circle-2, directing recovery of Rs. 40,14,605/-.
2. Since common question of law and fact is involved in these writ petitions, they are being disposed of by this common order.
4. The petitioner is engaged in manufacture, sale and export of aluminium products and it has its factory premises at Korba, Chhattisgarh. For the purposes of its business operations, the petitioner has established two power plants of 540 MW and 1200 MW at Korba. The petitioner imports coal
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