South Eastern Coalfields Limited Vs Principal Commissioner
Date: December 5, 2023
Court: High Court
Bench: Chhattisgarh
Type: Writ Appeal
Judge(s)/Member(s): Goutam Bhaduri, Deepak Kumar Tiwari
Subject Matter
GST Levy on Environmental Cess stayed
Summary
The appellant, Mr. Rajeev Agrawal, has challenged the jurisdiction of the Central Tax Authority to issue a show cause notice for the levy of GST, arguing that the Environment Cess paid was not against any service rendered, and hence the levy of GST o…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT Mr. Rajeev Agrawal with Mr. Pankaj Agrawal, Counsel for the appellant. Since Respondents No.1 and 2 are represented by Mr. Ashutosh Singh Kacchawaha, Advocate, no formal steps are required. Heard on admission. Learned counsel for the appellant would submit that initially, a show cause notice was issued to the appellant/petitioner in respec…