Chhattisgarh HC Grants Stay on GST Penalty U/s. 74 in Mining Lease Fee Dispute

Ultratech Cement Limited Vs Union of India And Others (Chhattisgarh High Court) Hon’ble Chhattisgarh High Court Grants Stay on GST Penalty under Section 74 in Mining Lease Fee Dispute The petitioner is a manufacturer of cement. It had received mining lease from the State Government of Chattisgarh. It paid upfront fees to the State for the said rights. The Revenue alleged that the petitioner is liable to pay GST (on reverse charge basis) on the said fees. The petitioner paid the said GST amount along with interest before show cause notice itself. However, invoking section 74 of the GST Act,...