1 2025:CGHC:55793 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 81 of 2021 1 - Ultratech Cement Limited (Hirmi Cement Works) A Company Registered Under The Provisions Of The Companies Act, 1956 And Having Its Registered Office At B Wing, Ahura Centre, 2nd Floor, Mahakali Caves Road, Andheri (East) Mumbai- 400093 (Maharashtra) And Its Cement Plant/ Unit At Hirmi, 493195 District Baloda Bazar Bhatapara (Chhattisgarh) Through Its Authorized Representative., District : Mumbai, Maharashtra 2 - Ultratech Cement Limited (Rawan Cement Works), A Company Registered Under The Provisions Of The Companies Act, 1956, And Having Its Registered Office At B Wing, Ahura Centre, 2nd Floor, Mahakali Caves Road, Andheri (East) Mumbai- 400093 (Maharashtra) And Its Cement Plant/ Unit At Rawan Cement Works, Post Rawan- 493196 District Baloda Bazar Bhatapara (Chhattisgarh) Through Its Authorized Representative., District : Mumbai, Maharashtra ... Petitioners versus 1 - State Of Chhattisgarh Through Secretary Department Of Commercial Taxes, Mahanadi Bhavan, Naya Raipur, Raipur Chhattisgarh, District : Raipur, Chhattisgarh 2 - Commissioner, Commercial Tax, 3rd Floor, Vanijyakar Bhawan, Sector-19, North Block, Atal Nagar, Naya Raipur (Chhattisgarh), District : Raipur, Chhattisgarh 3 - Commercial Tax Officer, Circle-4, Raipur Chhattisgarh, District : Raipur, Chhattisgarh ... Respondents For Petitioners : Mr. Ashish Shrivastava, Sr. Advocate with Mr. Udit Khatri, Advocate For Respondents/State : Mr. DR Minj, Govt. Advocate BINI PRADEEP Digitally signed by BINI PRADEEP Date: 2025.11.18 17:43:40 +0530 2 (Hon’ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 17.11.2025 1. Heard. 2. The petitioner has preferred this writ petition under Article 226 of the Constitution of India, seeking following relief(s):- In view of the facts and grounds mentioned above the Petitioner prays that the Hon'ble High Court may graciously be pleased to issue suitable directions, orders or writs including writs in the nature of Mandamus Certiorari etc.: - 10.1 Calling for the records of the case. 10.2 Directing the respondent authorities to issue C Form to the petitioner. 10.3 Declare that non-issuance of C Form is violative of legal rights of the petitioner company and hence illegal and arbitrary. 10.4 Directing the respondent authorities to accept petitioner's online application for issuance of C Form and to grant C Form in consequence to the same. 10.5 Granting any other relief that the Hon'ble High Court may deem fit. 3. Grievance of the petitioners in filing the instant petition is non-issuance of C-Form to them under the Central Sales Tax Act, 1956 for one of the products used by the petitioner company in its plant and manufacturing unit, being High Speed Diesel, which is already registered in the sales tax registration certificate granted to the petitioner company. 3 4. Learned Sr. counsel appearing for the petitioners submits that earlier, similar issue between the parties, has been decided by the Coordinate Bench on 14.8.2018 in WP(T) No.128/2018 and thereafter, C-Form was being issued by the respondents, but after June 2020, the respondents again stopped issuance of C-Form to the petitioners without assigning any reason or without any change of circumstances, in that view of the matter, vide Order dated 22.10.2021, interim order has been passed in favour of the petitioners. Thereafter, the respondents are again issuing of C-Form to the petitioners. 5. When the State Counsel was asked a specific question as to why the C-Form was stopped when it was being issued after the order dated 14.8.2018 passed in WPT No. 128/2017 (Annexure-P/2), the learned State Counsel referring to para 6 of his reply, submitted that on comparison of annual turnover (year wise), it was reflected that the increase in the High Speed Diesel obtained through C-Form was much above/higher than the annual turnover, which caused huge loss to the State, therefore, letter was issued to the Collector to conduct enquiry in the matter and send the report. He further submits that till filing of the return, i.e. on 23.10.2021 and according to the record, the enquiry report was awaited and he is not aware about present status whether the enquiry report has been received or not. 6. In view of the above facts-situation, interim order has been passed in favour of the petitioners on 22.10.2021. Thus, even after the lapse of about 04 years, no enquiry report or better reply has been filed by the State. Considering the aforesaid facts and order dated 14.8.2018 passed by the Coordinate Bench in WPT No.128/2017, when similar issue/circumstance has been decided by the Coordinate Bench, the respondents have stopped compliance of the order of the Court without any valid reason, and stopped issuance of C-Form to the petitioners, which is again being issued in 4 compliance of interim order dated 22.10.2021 passed by this Court. The conduct of the respondent authorities in not taking any concrete action pertaining to the ground raised in the return, even after a lapse of about 04 years, astonished the Court as to why such action has not been taken yet and if any action has been taken in this regard, then why the same has not b een brought before this Court in the instant petition. 7. In view of the above, this Court is not inclined to keep instant petition pending. However, considering the aforesaid facts and order dated 14.8.2018 passed by this Court, it is observed that interim order dated 22.10.2021 granted in favour of the petitioners shall remain effective and made absolute, giving liberty to the respondents to pass order afresh in accordance with law, after obtaining enquiry report and providing due opportunity of hearing to the petitioners, within 60 days from today. 8. Accordingly, this petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Bini