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SOUTH EASTERN COALFIELDS LIMITED vs. PRINCIPAL COMMISSIONER & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

RAKESH MOHAN PANDEY

Pet. Counsel

Rajeev Kumar Agrawal

Pankaj Agrawal

Res. Counsel

A.s. Kachhawaha

Hamida Siddiqui

Petitioner / Applicant	SOUTH EASTERN COALFIELDS LIMITED
Respondent	PRINCIPAL COMMISSIONER & OTHERS
Court	Chhattisgarh High Court
State	Chhatisgarh
Date	Oct 9, 2023
Order No.	WPT No. 85 of 2023
Citation	2023(10) TAXREPLY 8226
Original Order
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Section 73

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ORDER
ORDER ON BOARD Heard. 1) The petitioner has challenged the notice dated 06-16/01/2023 issued by respondent No.2 under the provisions of Section 73 of the Central Goods and Service Tax Act, 2017 (for short ‘the CGST Act, 2017’). 2) The facts of the present case are that the petitioner is a Public Sector Undertaking and a 100% subsidiary company of Coal India Limited. The petitioner is holding GST Registration No. AADCS2066EST003 and it is under the administrative control of State Tax Authorities. Further, the State Tax Authorities/respondent No. 3 and the Central Tax Authorities/respondent No.2 were of the view that the petitioner is liable to deposit GST on the amount of CG Development Cess and CG Environment Cess under RCM. The first show-cause notice was issued on 21.09.2021 by the State GST during the period from July 2017 to July 2021 and the second show-cause notice was issued on 21.02.2022 during the same period. The first show cause notice wa....