{W.P.(T)No.166/2021} 2025:CGHC:15236-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 166 of 2021 M/s Gurushree Minerals Pvt. Ltd., a Company incorporated under the Companies Act, 2013, having its Registered Office at Shop No.39-42, Ground Floor, Krishna Crown Complex, Chaitanaya Nagar, Jagatpur, P.O. & P.S. Raigarh, Distt. Raigarh, in the State of Chhattisgarh – 496001, represented through its Director Shri Mukesh Bansal, son of Sri Sagarmal Bansal, Aged about 36 years, resident of at House No.1165, Ward No.4, Dhimrapur Chowk, Near Mahindra Show Room, P.O. & P.S. Raigarh, Distt. Raigarh, in the State of Chhattisgarh – 496001, who is a citizen of India. ... Petitioner versus 1. Union of India, through the Secretary, Ministry of Finance (Department of Revenue), 137, North Block, New Delhi – 110001. 2. The Secretary, Ministry of Law & Justice, 4th Floor, A Wing, Rajendra Prasad Road, Shastri Bhavan, New Delhi – 110 001. 3. The Central Board of Indirect Taxes & Customs (formerly Central Board of Excise and Customs), Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi-110001. 4. The Principal Commissioner, CGST and Central Excise, C.E. Building, Tikra Para, Dhamtari Road, Raipur, Chhattisgarh – 492001. 5. The Assistant Commissioner, Central GST & Central Excise, GST Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. 6. The Superintendent (Division Bilaspur), Office of the Assistant Commissioner, Central GST & Central Excise, GST Bhawan, Vyapar Vihar, Bilaspur, Chhattisgarh. --- Respondents SISTA SOMAYAJULU Digitally signed by SISTA SOMAYAJULU Date: 2025.04.02 10:34:20 +0530 {W.P.(T)No.166/2021} For Petitioner : Mr. Virendra Verma, Advocate. For Respondents : Mr. Maneesh Sharma, Standing Counsel for Central GST & Central Excise and Ms. Annapurna Tiwari, Central Government Counsel. Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon'ble Shri Sanjay Kumar Jaiswal, JJ. Order On Board (01/04/2025) Sanjay K. Agrawal, J. 1. At the outset, Mr. Maneesh Sharma, learned Standing Counsel for Central GST & Central Excise, would submit that pursuant to the show cause notice, neither the petitioner appeared nor filed reply, however, the adjudicating officer by order dated 19-7-2024, has finally adjudicated the show cause notice and confirmed the demand. 2. Learned counsel for the parties submit that meanwhile, the issue involved in this writ petition has been decided by the Supreme Court in the matter of Mineral Area Development Authority and another (Enforcement Order) v. Steel Authority of India and another1. 3. In that view of the matter, the petitioner is at liberty to avail the remedy available to him under the law against the order dated 19- 7-2024. 1 (2024) 10 SCC 257 {W.P.(T)No.166/2021} 4. With the aforesaid liberty, the writ petition stands finally disposed of. No order as to cost(s). Sd/- Sd/- (Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) JUDGE JUDGE Soma