M/S Ganesh Ores Pvt. Ltd. v. M/S South Eastern Coalfields Ltd.

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Chhattisgarh High Court (Bilaspur); WPT No. 48 of 2021 with WPT No. 49 of 2021; order on board dated 2.7.2026; single bench of Hon'ble Shri Justice Rakesh Mohan Pandey. Petitioner: M/s Ganesh Ores Pvt. Ltd., incorporated under the Companies Act, 1956, through its Director Sri/Shri Mukesh Agarwal/Agrawal (registered office Rourkela, District Sundargarh, Odisha). Respondents: (1) M/s South Eastern Coalfields Ltd.; (2) The General Manager Finance (Sales), SECL; (3) The Area Finance Manager, SECL (Bhatgaon Area in WPT 48; Bishrampur in WPT 49); (4) State of Chhattisgarh through the Secretary, Department of Commercial Tax; (5) Commissioner of Commercial Tax. Counsel: Mr. Kanhaiya Ram for petitioner (on behalf of Mr. Dharmesh Shrivastava); Mr. Pankaj Singh for respondents 1-3; Ms. Anuradha Jain, Dy. G.A., for respondents 4-5. Disposition: both writ petitions dismissed at the outset because learned counsel for the petitioner pleaded no instruction ('Consequently, these writ petitions stand dismissed on this count alone'); no merits adjudication, no quantum, no costs mentioned. Copy bears NAFR marking. Search terms: no instruction; dismissal; writ petition; SECL; South Eastern Coalfields; commercial tax; Chhattisgarh; 2026.