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CGHC010104132021 2026:CGHC:45671 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 76 of 2021 • Ultratech Cements Limited (Formerly Century Cement), Now Baikunth Cement Works, A Company Registered Under Company's Act, 1956 Having, Its Registered OfÏce At B Wing, Ahura Centre, 2nd Floor, Mahakali Caves Road, Andheri (East), Mumbai - 400093 (Maharashtra) And Local OfÏce At Post OfÏce Baikunth - 493116, District Raipur Chhattisgarh Through Authorized Signatory., District : Raipur, Chhattisgarh. --- Petitioner(s)

versus

1. Union Of India, Through The Secretary, Ministry Of Finance, Income Tax Department, North Block, New Delhi 110001, District : New Delhi, Delhi

2. Commissioner Of Income Tax, Government Of India, Central Revenue Building, Civil Lines, Raipur 492001 Chhattisgarh., District : Raipur, Chhattisgarh

3. Asstt. / Deputy Commissioner Of Income Tax ( T D S), Government Of India, Ist Floor, Reena Apartment, Near Police Chowki, Jagdalpur Road, Raipur Chhattisgarh., District : Raipur, Chhattisgarh

4. State Of Chhattisgarh Through The Secretary, Department Of Geology And Mining, Mantralaya, Mahanadi Bhawan, Atal Nagar Naya Raipur District Raipur Chhattisgarh., District : Raipur, Chhattisgarh

5. Director, Directorate Of Geology And Mining, Indrawati Bhawan Naya Raipur, Raipur Chhattisgarh., District : Raipur, Chhattisgarh

6. Mining OfÏcer, (Mining And Admn.) Collectorate Premises, Mining OfÏce, Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh

7. Dy. Director (Mining And Admin), Mining OfÏce, Collectorate Campus, Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent(s)

WPT No. 219 of 2023 • Ultratech Cement Limited A Company Registered Under The Provisions Of The Companies Act, 1956, And Having Its Registered OfÏce At B Wing, Ahura Centre, 2nd Floor, Mahakali Caves Road, Andheri (East) Mumbai - 400093 (Maharashtra) And A Cement Plant/unit At Rawan Cement Works Rawan, Pin-493 198 District Balod Bazar, Chhattisgarh, Through Its Authorized Representative ---Petitioner(s)

Versus

1. Union Of India Through The Secretary, Ministry Of Finance Department Of Revenue, Room No. 46, North Block, New Delhi 110001

2. Commissioner Of Income Tax, Government Of India, Department Of Revenue, Civil Lines, Raipur 492001 Chhattisgarh

3. Asstt/deputy Commissioner Of Income Tax (Tds), Government Of India, Central Revenue Building Civil Lines, Raipur 492001 Chhattisgarh.

4. State Of Chhattisgarh Through The Secretary, Department Of Geology And Mining, Mantralaya Mahanadi Bhawan, Atal Nagar, Naya Raipur Chhattisgarh.

5. Director, Directorate Of Geology And Mining, Indrawati Bhawan, Naya Raipur, Raipur Chhattisgarh.

6. Mining OfÏcer, (Mining And Admn.) Collectorate Premises, Mining OfÏce, Baloda Bazar, District : Balodabazar-Bhathapara, Chhattisgarh

7. Dy. Director (Mining And Admin), Mining OfÏcer, District : Balodabazar-

Bhathapara, Chhattisgarh --- Respondent(s)

WPT No. 223 of 2023 • Shree Cement Limited Company Incorporated Under The Companies Act, 1956 Having Registered OfÏce At Bangur Nagar, Beawar-305901, District -Ajmer (Rajesthan) And Having Its Unit - Shree Raipur Cement Plant At Village -Khaparadih, Tehsil, Simga, District Baloda Bazar-493332 Chhattisgarh. And Limestone Mines At Village - Bharuwadih And Semaradih-Tehsil Baloda Bazar District -Baloda Bazar-493332, Chhattisgarh. Through - Its Authorized Signatory Ashish Bharadia S/o. Shree Gopal Bharadia, 42 Yrs., Senior Manager (Taxation), OfÏce At Shree Cement Limited, At -Ps Khapradih Tehsil -Simga, Balodabazar-

Bhatapara, Chhattisgarh. ---Petitioner(s)

Versus

1. Additional / Joint Commissioner Of Income Tax (Tds) Government Of India Central Revenue Building, Civil Lines, Raipur 792101, Chhattisgarh.

2. Deputy Commissioner Of Income Tax (Tds), Government Of India, Ministry Of Finance, Department Of Revenue, 3rd Floor, Goriwala Complex, Opposite Kali Mata Mandir, Ring Road No.1, New Rajendra Nagar, Raipur, 492001, Chhattisgarh.

3. State Of Chhattisgarh Throug