Bharat Aluminum Company Limited Vs State of Chhattisgarh
Date: October 13, 2025
Subject Matter
ITC is not admissible on the compensation cess paid on coal used to generate electricity supplied to the residential township. Single Judge ruling upheld.
Summary
The Court confirmed the two questions framed by the Single Judge: Whether the maintenance of the residential township and supply of electricity thereto constitutes an activity "in the course or furtherance of business" under Section 2(17) read with S…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. Heard Mr. Bharat Raichandani and Mr. K. Rohan, learned counsel for the appellants as well as Mr. Rahul Tamaskar, learned Government Advocate, appearing for the State/respondents. 2. Since all these writ petitions involve a common question of law and arise out of similar facts and circumstances, the learned Single Judge, for the sake of…