Home Case Index All Cases GST GST + HC GST - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 440 - ALLAHABAD HIGH COURTLevy of GST - royalty payment - 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:- Reliance has been placed on a Constitution Bench decision of the Supreme Court in India Cement Ltd. and Others vs. State of Tamil Nadu and Others [1989 (10) TMI 53 - SUPREME COURT], wherein, nature of royalty payment was considered and it was opined to be in the nature of tax. Also, it has been shown that a similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India & Ors. [2021 (11) TMI 336 - SC ORDER]. On 04.10.2021, the Supreme Court has held 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 - List along with Writ Tax No.18 of 2024.
|