Authority: High Court of Chhattisgarh at Bilaspur

Order Date: 22 June 2026

Case Overview

  • Petitioner: Ultratech Cement Limited, registered at B Wing, 2nd Floor, Ahura Centre, Mahakali Caves Road, Andheri (East), Mumbai; unit at Rawan Cement Works, Baloda Bazar, Chhattisgarh. Authorized signatory: Shri Vikas Singh, Assistant General Manager – Land and Legal. Represented by counsel Mr. K. Rohan and Mr. Bharat Raichandani.
  • Respondents:

1. Union of India, Secretary, Department of Revenue, Ministry of Finance, New Delhi.

2. State of Chhattisgarh, Secretary, Department of Finance, Government of Chhattisgarh, Nava Raipur.

3. Commissioner (Appeals), Bhopal.

4. Additional Commissioner, CGST & Central Excise, Bhopal.

5. Deputy Director, Director General of GST Intelligence, Raipur Zonal Unit.

Represented by counsel Mr. T.S. Sahu (for Respondent 1), Ms. Anuradha Jain (for Respondent 2), and Mr. Maneesh Sharma (for Respondents 3‑5).

  • Nature of Petition: The petitioner sought permission to prefer an appeal before the newly functional GST Appellate Tribunal.
  • Respondent Position: Counsel for the respondents raised no objection to the petitioner's prayer.

Final Outcome

  • The Court granted permission to Ultratech Cement Ltd to file an appeal before the GST Appellate Tribunal within 30 days from the date of this order.
  • The interim relief and stay previously granted by the Court shall continue for an additional 30 days.
  • The writ petition is hereby disposed of, subject to the above directions.

Topics: GST Appeal, Cement Industry