BharatTaxGST

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

WP(C)/30202/2024HC OrissaGSTCNR ODHC01082197202412 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 show cause notice. The proper officer was directed to inform the decision taken 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 CGST Act. The petitioner argued that payment of compensation is not a taxable service. A show cause notice was issued, and the petitioner sought interference from the High Court.

Key Issues

The primary issue was whether the payment of compensation for dealing with forest land constitutes a taxable service under the CGST Act. The court also addressed the timeline for replying to a show cause notice.

Sections Cited

Schedule II, clause (e), entry 5

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 30202 of 2024 M/s. Pradhan Industries …. Petitioner Represented By Adv. – Mr. J. Sahoo, Senior Advocate Ms. Kajal Sahoo, Advocate -versus- Union of India and others 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.