ULTRATECH CEMENTS LIMITED vs UNION OF INDIA,

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CGHC010104132021 2026:CGHC:45671
NAFR

HIGH COURT OF CHHATTISGARH AT BILASPUR
WPT No. 76 of 2021
• Ultratech Cements Limited (Formerly Century Cement), Now Baikunth
Cement Works, A Company Registered Under Company's Act, 1956
Having, Its Registered Office At B Wing, Ahura Centre, 2nd Floor,
Mahakali Caves Road, Andheri (East), Mumbai - 400093 (Maharashtra)
And Local Office At Post Office Baikunth - 493116, District Raipur
Chhattisgarh Through Authorized Signatory., District : Raipur,
Chhattisgarh. --- Petitioner(s)
versus
1. Union Of India, Through The Secretary, Ministry Of Finance, Income Tax
Department, North Block, New Delhi 110001, District : New Delhi, Delhi
2. Commissioner Of Income Tax, Government Of India, Central Revenue
Building, Civil Lines, Raipur 492001 Chhattisgarh., District : Raipur,
Chhattisgarh
3. Asstt. / Deputy Commissioner Of Income Tax ( T D S), Government Of
India, Ist Floor, Reena Apartment, Near Police Chowki, Jagdalpur Road,
Raipur Chhattisgarh., District : Raipur, Chhattisgarh
4. State Of Chhattisgarh Through The Secretary, Department Of Geology
And Mining, Mantralaya, Mahanadi Bhawan, Atal Nagar Naya Raipur
District Raipur Chhattisgarh., District : Raipur, Chhattisgarh
5. Director, Directorate Of Geology And Mining, Indrawati Bhawan Naya
Raipur, Raipur Chhattisgarh., District : Raipur, Chhattisgarh
6. Mining Officer, (Mining And Admn.) Collectorate Premises, Mining Office,
Raipur, District Raipur Chhattisgarh., District : Raipur, Chhattisgarh
7. Dy. Director (Mining And Admin), Mining Office, Collectorate Campus,
Raipur Chhattisgarh., District : Raipur, Chhattisgarh --- Respondent(s)
WPT No. 219 of 2023
• Ultratech Cement Limited 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 A Cement Plant/unit At Rawan
Cement Works Rawan, Pin-493 198 District Balod Bazar, Chhattisgarh,
Through Its Authorized Representative --- Petitioner(s)
Versus

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1. Union Of India Through The Secretary, Ministry Of Finance Department
Of Revenue, Room No. 46, North Block, New Delhi 110001
2. Commissioner Of Income Tax, Government Of India, Department Of
Revenue, Civil Lines, Raipur 492001 Chhattisgarh
3. Asstt/deputy Commissioner Of Income Tax (Tds), Government Of India,
Central Revenue Building Civil Lines, Raipur 492001 Chhattisgarh.
4. State Of Chhattisgarh Through The Secretary, Department Of Geology
And Mining, Mantralaya Mahanadi Bhawan, Atal Nagar, Naya Raipur
Chhattisgarh.
5. Director, Directorate Of Geology And Mining, Indrawati Bhawan, Naya
Raipur, Raipur Chhattisgarh.
6. Mining Officer, (Mining And Admn.) Collectorate Premises, Mining Office,
Baloda Bazar, District : Balodabazar-Bhathapara, Chhattisgarh
7. Dy. Director (Mining And Admin), Mining Officer, District : Balodabazar-
Bhathapara, Chhattisgarh --- Respondent(s)
WPT No. 223 of 2023
• Shree Cement Limited Company Incorporated Under The Companies
Act, 1956 Having Registered Office At Bangur Nagar, Beawar-305901,
District -Ajmer (Rajesthan) And Having Its Unit - Shree Raipur Cement
Plant At Village -Khaparadih, Tehsil, Simga, District Baloda Bazar-493332
Chhattisgarh. And Limestone Mines At Village - Bharuwadih And
Semaradih-Tehsil Baloda Bazar District -Baloda Bazar-493332,
Chhattisgarh. Through - Its Authorized Signatory Ashish Bharadia S/o.
Shree Gopal Bharadia, 42 Yrs., Senior Manager (Taxation), Office At
Shree Cement Limited, At -Ps Khapradih Tehsil -Simga, Balodabazar-
Bhatapara, Chhattisgarh. --- Petitioner(s)
Versus
1. Additional / Joint Commissioner Of Income Tax (Tds) Government Of
India Central Revenue Building, Civil Lines, Raipur 792101, Chhattisgarh.
2. Deputy Commissioner Of Income Tax (Tds), Government Of India,
Ministry Of Finance, Department Of Revenue, 3rd Floor, Goriwala
Complex, Opposite Kali Mata Mandir, Ring Road No.1, New Rajendra
Nagar, Raipur, 492001, Chhattisgarh.
3. State Of Chhattisgarh Through The Secretary, Department Of Geology
And Mining, Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur,
492101, Chhattisgarh.
4. Deputy Director (Mining And Administration), Mining Officer,
Collectorate Building, District -Baloda Bazar-Bhatapara -493332,
Chhattisgarh.
5. Director Of Geology And Mining, Directorate Of Geology And Mining,
Indrawati Bhawan, Block No.4, Second Floor, Naya Raipur, 492002,
Chhattisgarh.
6. The Mining Officer, Mining Office, Collectorate Building, Baloda Bazar-
Bhatapara, -493332, Chhattisgarh.
--- Respondent(s)

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For Petitioner(s) in WPT No.
76 of 2021 and 219 of 2023
: Mr. Ashish Shrivastava, Sr. Advocate with Mr.
Aman Pandey, Mr. Rahul Ambast, Ms.
Shotabdi Bageli and Mr. Ishaan Singh
Rathore, Advocates.
For petitioner in WPT No.
223 of 2023
: Mr. Raja Sharma, Advocate.
For Union of India. : Mr. Ramakant Mishra, Deputy Solicitor
General.
For State : Ms. Anuradha Jain, Dy. Govt. Advocate.
For Income Tax Department: Mr. Ajay Kumrani, Advocate appears on
behalf of Mr. Amit Choudhari, Advocate.
(Hon’ble Mr. Justice Narendra Kumar Vyas)
Order on Board

28/10/2026
1. Since common question of law and facts are involved in bunch of these
writ petitions, they are heard analogously and are being disposed of by
this common order.
2. The petitioners have filed the instant writ petitions under Article 226 of
the Constitution of India challenging the letter dated 4-1-2021 bearing
No. F6-36/2020-21 issued by the Additional Secretary, Department of
Mineral Resources, Govt. of Chhattisgarh, Raipur, ie. respondent No.4
whereby the latter has rejected the representation submitted by the
petitioner company requesting refund/adjustment of the amount by the
petitioner company towards the payment of advance royalty against
the amount paid by the petitioner company to the Income Tax
Department ie, respondent No.3 in relation to the recovery of tax dues
on behalf of the Mining Department ie., respondent No.7.
3. Case of the petitioners, in brief, is that the Petitioner Company,
Ultratech Cement Limited/ Shree Cement Limited, a Company
incorporated under the Company's Act 1956, is engaged in the business
of manufacturing cement and clinker. Petitioner Company uses
limestone which is required as raw-material in the process of

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manufacture of cement. In order to ensure uninterrupted supply of
limestone as raw-material for continuous manufacturing activity of
cement, Petitioner Company obtained a mining lease from the
Government for extracting limestone as required under the provisions
of Mineral Concession Rules 1960 referable to Mines & Minerals
Regulations & Development Act, 1957. For extracting limestone, the
petitioner Company is required to pay royalty to the respondent No.7,
As per the mechanism established by the Respondent No.6 & 7, the
Royalty is required to be paid in advance through online portal against
allotted pit-passes, as per the notification dated. 30.06.2017. The
Respondent No.7, i.e., Dy. Director (Mining & Admin), Mining Office,
Raipur, in turn, allows the petitioner Company for mining operation on
the basis of advance royalty payment. As per order dated 30-11-2018
passed by the Income Tax Department under Section 206C ( C) and (6) &
(7) due to non collection of TCS on royalty payment. The Mining
Department failed to deposit TCS amount without any reasonable
cause, the Income Tax Department left with no other option to recovery
the entire tax demand from their lease holders, therefore, notice under
Section 226(3) was issued to the petitioners.
4. Learned counsel for respondents No.2 And 3/ Income Tax Department
would submit that there are some dues which have to be recovered
against the Mining Department of the State of Chhattisgarh, therefore,
they have issued notice to the petitioners under Section 226 (3) of the
Income Tax Act demanding amount as mentioned in the notice.
5. Learned counsel for the State would submit that the State has
challenged the claim made by the Income Tax Department before this
Court in a Tax Case No. 189 of 2025 (The Deputy Director (Geology and
st
Mining) 1 Floor, Collectorate Parisar, Kutcheri Chowk, Raipur CG vs. The
Deputy Commissioner of Income Tax (Tds) Raipur, CG and other
connected matters) preferred by the Mining Department wherein the
tax case has been allowed by the Hon’ble Division Bench of this Court
on 26-2-2026.

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6. In view of the fact that since Tax cases preferred by the Mining
Department has been allowed by the Division Bench of this Court
wherein demand so raised against the Mining Department has already
been quashed, it is directed that if any amount has already been
recovered by the Income Tax Department against the petitioners, the
same shall be returned back to the petitioners on furnishing the
application by the individual petitioners.
7. With the aforesaid observation and direction, the bunch of these writ
petitions are disposed of.
Sd/-
(Narendra Kumar Vyas)
JUDGE
Raju
RAVVA
SATYANARAYANA
RAJU
2026.10.30
17:45:31 +0530
RAVVA
SATYANARAYANA
RAJU