Orissa HC Stays Multi-Year ₹512 Cr GST Levy on Assignment of Right to Use Natural Resources

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 impermissible under l...