M/S. Sarojini Pradhan, Cuttack vs. Union Of INDIA

WP(C)/29024/2024HC OrissaGSTCNR ODHC01082192202412 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Held

The Court extended the time for the petitioner to file a reply to the SCN. The revenue was directed to communicate its decision within four weeks of receiving the reply.

Facts

The petitioner paid compensation for dealing with forest land, which the revenue cited as a taxable service under the GST Act. The petitioner received a show cause notice (SCN) challenging this classification.

Key Issues

Whether payment of compensation for dealing with forest land constitutes a taxable service under the GST Act. The immediate issue was the timeline for responding to the SCN.

Sections Cited

Schedule II, entry 5, clause (e)

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Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 29024 of 2024 M/s. Sarojini Pradhan, Cuttack …. Petitioner Represented By Adv. – Mr. J. Sahoo, Senior Advocate Ms. Kajal Sahoo, Advocate -versus- Union of India and others …. Opposite Parties Represented By Adv. – Mr. T.K. Satapathy, Advocate (Senior Standing Counsel for revenue) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

12.12.

2024

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.