HC Stays SCN demanding GST on Chhattisgarh Environment Cess

South Eastern Coalfields Limited Vs Principal Commissioner & Ors (Chhattisgarh High Court) The Chhattisgarh High Court has granted a stay on the Show Cause Notice (SCN) issued by CGST authorities demanding Goods and Services Tax (GST) on Chhattisgarh Environment & Development Cess under Reverse Charge Mechanism (RCM). The Division Bench, taking note of the legal bar prescribed in Section 6(2)(b), has admitted the intra-Court Appeal against a Single Bench order and stayed the operation of the SCN until the next hearing date. This article provides a summary of the court’s decision ...