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2023 (7) TMI 1056 - HC - GSTSeeking stay on recovery of GST for grant of mining lease / royalty / DMF from the petitioner - Entry 17 (viii) of the Table in Notification No. 11/2017 CT (Rate) dated 28.06.2017 (Annexure-5) as amended vide Notification No. 27/2018-CT (Rate) dated 31.12.2018 - HELD THAT:- In the case of M/S. MANDHAN MINERALS CORPORATION AND OTHERS VERSUS 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NEW DELHI, DIRECTOR GENERAL OF G.S.T. INTELLIGENCE, REGIONAL UNIT, JAMSHEDPUR, ADDITIONAL DIRECTOR, G.S.T. INTELLIGENCE, REGIONAL UNIT, JAMSHEDPUR, SUPERINTENDENT (ADJUDICATION) , CENTRAL GOODS AND SERVICE TAX, DHANBAD [2022 (4) TMI 1296 - JHARKHAND HIGH COURT], this court has been pleased to stay the recovery of GST for grant of mining lease / royalty / DMF from the petitioner till further orders. Since in the present writ petition also, same issue of levy of GST on royalty is involved, case of the petitioner shall be governed by the interim order passed in M/S. MANDHAN MINERALS CORPORATION. Let this matter be listed along with W.P (T) No. 432/2021.
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