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Orissa HC Stays Multi-Year ₹512 Cr GST Levy on Assignment of Right to Use Natural Resources
Case Law Details
- Case Name
- ESL Steel Limited and another Vs Union of India & Others (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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ESL Steel Limited and another Vs Union of India & Others (Orissa High Court)
The Orissa High Court considered a writ petition challenging a show-cause notice dated 1 September 2025 proposing a GST levy of ₹512 crores on the assignment of the right to use natural resources. The petitioners questioned the constitutional validity of certain provisions of the GST Act and contended that the impugned notice was contrary to settled principles of law. A key ground raised was that the show-cause notice covered multiple financial years, which, according to the petitioners, is impe...
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