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Writ Petitions Dismissed Due to Availability of Alternative GST Appeal Remedy: MP HC
Case Law Details
- Case Name
- South Eastern Coal Field Ltd. Vs Commissioner of CGST And Central Excise (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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South Eastern Coal Field Ltd. Vs Commissioner of CGST And Central Excise (Madhya Pradesh High Court)
The petitioners challenged Orders-in-Original dated 29.12.2022, 27.12.2022, 21.12.2023, and 28.12.2023 through writ petitions under Article 226 of the Constitution, despite the availability of an appellate remedy under Section 107 of the CGST Act. The dispute concerned the levy of service tax under the Reverse Charge Mechanism (RCM) on payments made under the Madhya Pradesh Gramin Avsanrachna Tatha Sadak Vikas Adhiniyam, 2005 (MPGASTVA).
The petitioner, a coal mining company operating in Madhya...
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