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2023 (9) TMI 959 - HC - GSTLevy of GST and Service Tax - royalty payable to the Government on mining of minerals - HELD THAT:- An interim order dated 15.11.2021 has been passed by a coordinate Bench of this Court in M/S A.D. AGRO FOODS PRIVATE LIMITED VERSUS UNION OF INDIA [2021 (12) TMI 656 - ALLAHABAD HIGH COURT] as has been placed, where Reliance has been placed on a Constitution Bench decision of the Supreme Court in INDIA CEMENT LIMITED VERSUS STATE OF TAMIL NADU [1989 (10) TMI 53 - SUPREME COURT], wherein it was held that, nature of royalty payment was considered and it was opined to be in the nature of tax. In view of the referred interim orders passed by Hon'ble Supreme Court and an interim order passed by a coordinate Bench of this Court , it is found that the petitioner has made out a case for interim relief. List after expiry of four weeks before the appropriate Bench along with M/s. A.D. Agro Foods Private Limited and other similar writ petitions.
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