2023 (5) TMI 593 - HC - GST

Levy of GST - grant of mining lease/royalty - petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand - HELD THAT:- Similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India & Ors. in Writ Petition (Civil) No. 1076 of 2021 [2021 (11) TMI 336 - SC ORDER]. On 04.10.2021, the Supreme Court has held that Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.

Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.