Bharat Aluminium Company Limited Vs State of Chhattisgarh
Date: July 30, 2025
Subject Matter
Electricity supplied to the residential township, a welfare activity, does not constitute a business activity for the purpose of claiming ITC
Summary
This judgment addresses a set of appeals filed by Bharat Aluminium Company Limited (BALCO) challenging the dismissal of its refund claims for Input Tax Credit (ITC) of GST Compensation Cess paid on imported coal. The dispute arose from two main issue…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. Feeling aggrieved and dissatisfied with the impugned order dated 17-9-2020 passed by the Joint Commissioner (Appeals), State Tax, Bilaspur, the petitioner herein namely, Bharat Aluminium Company Limited (BALCO) has filed these appeals calling in question legality, validity and correctness of the same by which its appeals pre…