PRAMOD KUMAR SAHOO Vs. STATE OF ORISSA

JUDGEMENT

(1.) This matter is taken up through virtual/physical mode.

(2.) The Petitioner, registered assessee under the GST regime being allotted GSTIN-21ACBPS9303H1ZU At-Shanti Devi Stone Crusher, Palaspanga District-Keonjhar, has challenged the five show cause notices dtd. 13/4/2022 issued under Sec. 74 of the Central Goods and Service Tax and the Odisha Goods and Services Tax Act, 2017 (for short, 'the CGST/OGST Act, 2017') for five periods i.e. 2017-2018, 2018-2019, 2019-2020, 2020-2021 and 2021-2022 available under Annexure-2 series.

(3.) The primary ground is that no GST is leviable for the business of quarrying of minor minerals, i.e. "stone/sand" in the light of the issue pending before the larger Bench of the Hon'ble Supreme Court in the case of Minteral Area Development Authority vrs. Steel Authority of India, (2011) 4 SCC 450.