Disposed¶26

M/S Jayaswal Neco Industries Ltd. v. Commissioner of Commercial Tax

Chhattisgarh HC24 Feb 2025TAXC/71/2023

Case brief

AI extract

What is this about?

CGVAT Act Section 55(2) reference application; substantial question of law; Tribunal rejection of Section 55(1) reference; exemption notification No.F10/101/2006/CT/V/(94) Raipur dated 31-10-2006; C form; State of Maharashtra v. Prism Cement Limited 2025 SCC OnLine SC 298; Chhattisgarh Commercial Tax Tribunal Raipur; Godawari Power & Ispat Ltd.; Jayaswal Neco Industries Ltd.; tax cases disposed of with direction to Tribunal to refer question of law to High Court.

What did the court decide?

Direction to the Chhattisgarh Commercial Tax Tribunal to make reference to the High Court under Section 55(2) of the VAT Act on the substantial question of law whether the benefit of exemption can be allowed without filing C form; all tax cases/applications disposed of with the aforesaid observation and direction. ¶26

M/S Jayaswal Neco Industries Ltd. Vs Commissioner of Commercial Tax — Chhattisgarh HC (2025) — LawSathi Research

¶1

Page 1 of 4

¶2

(Tax Case No.92/2022 and other connected cases)

¶3

Digitally signed by SISTA	2025:CGHC:9703-DB
HIGH COURT OF CHHATTISGARH A SISTA SOMAYAJULU SOMAYAJULU Date: 2025.02.28 16:48:29 +0530	NAFR T BILASPUR
TAXC No. 92 of 2022
M/s Godawari Power & Ispat Ltd. Siltara, Raipur	---Applicant
versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 69 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 72 of 2023
M/s Jayaswal Neco Industries Ltd., Siltara Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 73 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur

¶4

Page 2 of 4

¶5

(Tax Case No.92/2022 and other connected cases)

¶6

TAXC No. 70 of 2023	---Non-applicant
M/s Jayaswal Neco Industries Ltd Siltara, Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 7 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 6 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 74 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur.	---Applicant
Versus
Commissioner of Commercial Tax, Raipur	---Non-applicant
TAXC No. 71 of 2023
M/s Jayaswal Neco Industries Ltd. Siltara, Raipur	---Applicant

¶7

Versus

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Page 3 of 4

¶9

(Tax Case No.92/2022 and other connected cases)

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Commissioner of Commercial Tax, Raipur

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--- Non-applicant

¶12

For Applicant in Tax Case No.92/2022 : Mr. Neelabh Dubey, Advocate. For Applicant in Tax Case Nos.6/2023, : Mr. M.P. Devnath, Mr. Neelabh Dubey and 7/2023, 69/2023, 70/2023, 71/2023, Mr. Abhishek Anand, Advocates. 72/2023, 73/2023 and 74/2023 For Non-applicant / State : Mr. Rahul Tamaskar, Government Advocate.

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Division Bench: - Hon'ble Shri Sanjay K. Agrawal and Hon'ble Shri Sanjay Kumar Jaiswal, JJ.

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Order On Board

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(25/02/2025)

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Sanjay K. Agrawal, J.

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The present applications have been preferred under Section 55(2) of the Chhattisgarh Value Added Tax Act, 2005 (for short, ‘the VAT Act’) calling for substantial questions of law against the orders passed by the Chhattisgarh Commercial Tax Tribunal, Raipur, whereby the learned Tribunal has dismissed the applications for referring the question of law filed by the applicants in the respective reference cases to the High Court.

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Since common question of law and fact is involved in all the applications, they have been clubbed together, heard together and are being decided by this common order.

¶19

In the application preferred under Section 55(1) of the VAT Act, for referring the question of law, the Tribunal has rejected the application holding that the applicant has raised factual controversy in the reference application which is already decided as per factual matrix and legal aspect of the matter. However, the question in this batch of tax cases is,

¶20

Page 4 of 4

¶21

(Tax Case No.92/2022 and other connected cases)

¶22

whether exemption can be allowed as per notification No.F10/101/2006/CT/V/(94) Raipur dated 31-10-2006 without filing C form.

¶23

Learned counsel appearing for the applicants submit that though this issue has been settled by the Supreme Court in the matter of State of Maharashtra and others v. Prism Cement Limited and another 1, but the substantial question is required to be called from the Tribunal under Section 55(2) of the VAT Act.

¶24

Learned State counsel opposes the applications.

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In view of the above-stated judgment of the Supreme Court in Prism Cement Limited’s case (supra), the Tribunal is called upon to send the substantial question of law, whether exemption can be allowed as per notification No.F-10/101/2006/CT/V/(94) Raipur dated 31-10-2006 without filing C form. Accordingly, in exercise of power under Section 55(2) of the VAT Act, the learned Tribunal is called upon to make reference to the High Court on the question of law, whether the benefit of exemption can be allowed without filing C form and refer it as substantial question of law.

¶26

With the aforesaid observation and direction, all these tax cases / applications stand disposed of.

¶27

Sd/Sd/(Sanjay K. Agrawal) (Sanjay Kumar Jaiswal) JUDGE JUDGE

¶28

Soma

¶29

1 2025 SCC OnLine SC 298

M/S Jayaswal Neco Industries Ltd. v. Commissioner of Commercial Tax

Case brief

What is this about?

What did the court decide?

M/S Jayaswal Neco Industries Ltd. v. Commissioner of Commercial Tax

Case brief

What is this about?

What did the court decide?

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What the court decided

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