1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 4826 of 2010 1 - Bharat Business Channel Ltd A Company incorporated under the Companies incorporated under the Companies Act, 1956 having its Corporate Office at First Floor, Techweb Centre, New Link Road, Near Mega Mall, Oshiwara, Mumbai – 400102 Through its authorised representative Mukesh Gandhi Son of Shri Ankhilal, aged about 31 years, R/o Flat No.207, A – Block, Shri Krishna Apartment, LIC Colony, Mova, Raipur (C.G.) 2 - Mr. Vivek Agrawal, Proprietor Akash Stores, Masanganj, Bilaspur, (C.G.), --- Petitioners versus 1 - State of Chhattisgarh, Principal Secretary, Department of Finance & Planning, Mantralaya, Dau Kalyansingh Bhawan, Raipur (C.G.), 2 – Excise Commissioner, Shiv Bhawan, Bairan Bazar, Raipur (C.G.), 3 – Assistant Commissioner Excise, Civil Lines, Near Electricity Office, Raipur (C.G.), 4 – Assistant Commissioner Excise, Near BSNL Office, Sector 1, Bhilai, District – Durg, (C.G.) 5 – District Excise Officer, Collectorate Office, Mahasamund, District Mahasamund (C.G.) 6 – Sub Inspector Excise Department, Office of the District Excise Officer, Abkari Bhawan, Near Registry Office, Bilaspur, District Bilaspur (C.G.), --- Respondents PRAKASH KUMAR Digitally signed by PRAKASH KUMAR Date: 2025.09.08 17:51:45 +0530 2 WPT No. 5248 of 2010 Bharti Telemedia Ltd, A company incorporated under the provisions of the Companies Act, 1956 and having its registered office Arawali Crescent, 1, Nelson Mandela Road, Vasant Kunj, Phase II, New Delhi – 110070 and its Office/communication address at Unitech World Cyber Park, Tower – B, 8th Floor, Sector 39, Gurugaon – 122001 and its local office at 1st Floor, Eskay Plaza, Moudha Para, Raipur (C.G.) Through its Authorized person Shri Devesh Sharma, S/o Shri M.C. Sharma, aged about 31 years, office at 1 Malviya Nagar Bhopal (M.P.) ---Petitioner Versus 1- State of Chhattisgarh, Through the Chief Secretary, DKS Bhawan, Raipur (C.G.) 2 – Secretary, Department of Excise, D.K.S. Bhawan, Raipur (C.G.), 3 - Excise Commissioner, Raipur (C.G.) 4 – Assistant Excise Commissioner, Raipur (C.G.) --- Respondents WPT No.5516 of 2010 1 – M/s Tata Sky Limited, A company incorporated under the Companies Act, 1956, having its registered office at 3rd Floor, C-1 Wadia International Centre (Bombay Dyding) Pandurang Budhkar Marg, Worli, Mumbai – 400025, Through Mr. Sandeep Manubarwala, ---Petitioner Versus 1 – State of Chhattisgarh, Through the Excise & Taxation Commissioner, Raipur (C.G.) 2 – State of Chhattisgarh, Through its Chief Secretary, DKS Bhawan, Raipur (C.G.) 3- Deputy Commissioner, Excise & Taxation, District – Raipur (C.G.) 4 – Deputy Commissioner, Excise & Taxation, District – Korba (C.G.) --- Respondents 3 WPC No. 5744 of 2010 1 – M/s Sun Direct TV Private Limited, Having its Registered Office at 4/1017, 3rd Cross Street, 9th Link, Nehru Nagar, Kottivakkam, Chennai-600041 Through its authorised representative Satrughan Biswal, Aged about 35 years S/o late Sri. Krishna Chandra, R/o Flat No. 102, Malwa Enclave Scheme No.54, Vijay Nagar, Indore (M.P). ---Petitioner Versus 1 - STATE OF CHHATTISGARH, Principal Secretary, Department of Finance & Planning, Mantrayalaya, Dau Kalyanasingh Bhawan, Raipur. 2. EXCISE COMMISSIONER, Shiv Bhavan, Bairan Bazar, Raipur. 3. ASSISTANT COMMISSIONER EXCISE, Civil Lines, Near New Electricity Office Raipur (CG). 4. ASSISTANT COMMISSIONER EXCISE, Near BSNL Office, Sector 1, Bhilai Dist: Durg. 5. DISTRICT EXCISE OFFICER, Collectorate Office, Mahasamund Dist: Mahasamund (CG). 6. ASSISTANT COMMISSIONER EXCISE, Office of the District Excise officer Abkari Bhawan, Near Registry Office Bilaspur, District Bilaspur (CG) 7. ASSISTANT COMMISSIONER EXCISE, Rajnandgaon District Rajnandgaon (CG) 8. ASSISTANT COMMISSIONER EXCISE Kabirdham Dist: Kabirdham --- Respondents For Petitioners : Mr. Ankit Singhal, Mr. Satish Surya, Advocate on behalf of Mr. Yogesh Pandey, Counsel for the Respective parties. For Respondent/State : Mr. Rahul Tamaskar, Govt. Advocate DB: Hon’ble Shri Justice Sanjay K. Agrawal, Hon’ble Shri Justice Radhakishan Agrawal, 4 Order on Board 08/09/2025 1. Learned counsel appearing for the petitioners submit that since the issue involved in the present petitions has already been decided by the Hon’ble Supreme Court in Civil Appeal No. 9301 of 2013 in the matter of State of Kerela and Another Vs. Asianet Satellite Communication Ltd. & Others vide order dated 22.05.2025, and, therefore, the bunch of petitions have now become infructuous. 2. Accordingly, the bunch of writ petitions stand disposed of having become infructuous. Sd/- Sd/- (Sanjay K. Agrawal) (Radhakishan Agrawal) Judge Judge Prakash