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NAFR

HIGH COURT OF CHHATTISGARH, BILASPUR

Order Reserved on 01/9/2022

Order delivered on 18/10/2022

WPT No. 99 of 2020

• M/s Sunil Kumar Agrawal Through Its Proprietor Sunil Kumar

Agrawal S/o Shri Radheshyam Agrawal, A/a 50 Years, Seva

Kunj Road, Near Girls College, Raigarh, Chhattisgarh

---- Petitioner

Versus

1. State of Chhattisgarh Through Joint Commissioner, State Tax

Bilaspur Division- II, Commercial Tax- GST Department, North

Block, Sector-19, Atal Nagar, Naya Raipur Chhattisgarh.

2. Deputy Commissioner, Commercial Tax, Bilaspur Division- II,

Commercial Tax- GST Department, North Block, Sector- 19,

Atal Nagar, Naya Raipur, Chhattisgarh.

3. Commercial Tax Officer, Raigarh Circle, Circle- II, Korba,

Commercial Tax- GST Department, North Block, Sector-19,

Atal Nagar, Naya Raipur, Chhattisgarh.

4. Commercial Tax Officer, Raigarh, Circle- I, Commercial Tax-

GST Department, North Block, Sector-19, Atal Nagar, Naya

Raipur, Chhattisgarh.

5. Assistant Commissioner, Circle- I, Raigarh, Commercial Tax-

GST Department, North Block, Sector-19, Atal Nagar, Naya

Raipur Chhattisgarh.

---- Respondents

WPT No. 1 of 2021

• BGR Mining & Infra Limited, a Company Registered Under the

Companies Act, 1956, Having its office At 8-2-596/R, Road No.

10, Bajara Hills, Hyderabad-500034 (Telangana);

And its office in the State of Chhattisgarh At 598/6, S.S.Plaza,

P.H. Road, Korba, Post Office and PS Korba, District Korba

(CG)

---- Petitioner

Versus

1. State of Chhattisgarh, through the Secretary, Department of

Commercial Taxes, having its office at Mahanadi Bhawan,

Mantralaya, Atal Nagar, Mandir Hasod, District Riapur (CG)

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2. Joint Commissioner of State Tax Bilaspur, Division No.2, Post

Office & Police Station Bilaspur, District Bilaspur, Chhattisgarh.

3. Deputy Commissioner of State Tax Bilaspur, Division No.2,

Post Office & Police Station Bilaspur, District Bilaspur (CG).

4. Assistant Commissioner of Commercial Taxes, Korba Division,

Korba, District Korba (CG).

5. Commercial Tax Officer (Commercial Tax Circle-2) Korba

Division, Korba, District Korba (CG)

---- Respondents

WPT No. 2 of 2021

• BGR Mining & Infra Limited, a Company Registered Under the

Companies Act, 1956, Having its office At 8-2-596/R, Road No.

10, Bajara Hills, Hyderabad-500034 (Telangana);

And its office in the State of Chhattisgarh At 598/6, S.S.Plaza,

P.H. Road, Korba, Post Office and PS Korba, District Korba

(CG)

---- Petitioner

Versus

• State of Chhattisgarh, through the Secretary, Department of

Commercial Taxes, having its office at Mahanadi Bhawan,

Mantralaya, Atal Nagar, Mandir Hasod, District Riapur (CG)

• Joint Commissioner of State Tax Bilaspur, Division No.2, Post

Office & Police Station Bilaspur, District Bilaspur, Chhattisgarh.

• Deputy Commissioner of State Tax Bilaspur, Division No.2,

Post Office & Police Station Bilaspur, District Bilaspur (CG).

• Assistant Commissioner of Commercial Taxes, Korba Division,

Korba, District Korba (CG).

• Commercial Tax Officer (Commercial Tax Circle-2) Korba

Division, Korba, District Korba (CG)

---- Respondents

WPT No. 103 of 2020

• M/s Chennai Radha Engineering Works Pvt. Ltd., A company

duly registered under the provisions of the Companies Act,

1956, having its registered office at 209, AJC Bose Road,

Kamani Estate, 4th Floor, Room No.166, Kolkota-700017

through its authorized signatory Vimal Azhagesan, General

Manager, S/o Late Shri A Venkatesan, aged about 59 years,

R/o 2/123-A, Rajaji Street, Shrinivasapuram, Mayiladuthurai &

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Post and Tehsil, District Nagapattinam, Tamilnadu 6090001

---- Petitioner

Versus

1. State of Chhattisgarh Through the Principal Secretary,

Department of Commercial Tax-GST, Mahanadi Bhawan,

Mantralaya, Atal Nagar, Nawa Raipur District Raipur (CG)

2. Divisional Deputy Commissioner, Commercial Tax, Bilaspur

Division-II, Commercial Tax-GST Department, Ambe Plaza,

Tifra, Bilaspur District Bilaspur (CG)

3.