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2022 (1) TMI 608 - HC - GSTLevy of GST - amount of Royalty and District Mineral Fund Contribution paid by them to the State of Jharkhand in respect of minor mineral lease - reverse charge mechanism - HELD THAT:- Apex Court in M/S. LAKHWINDER SINGH VERSUS UNION OF INDIA & ORS. [2021 (11) TMI 336 - SC ORDER], that the petitioners herein, lessee of minor mineral, also raised similar issues of levy of GST on royalty and District Mineral Fund Contribution, we deem it proper to grant similar interim relief (s) to the petitioners herein. Learned counsel for the Respondent CGST and State of Jharkhand are allowed three weeks' time to file counter affidavit in the matter. One week time thereafter is allowed to the learned counsel for the petitioners to file reply, if so advised. Petition disposed off.
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