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2022 (10) TMI 670 - HC - GSTStay for payment (levy) of GST - grant of mining lease/royalty for carrying out quarry operations of rough stone was provided for a period of 5 years and transport permits issued by the authorities for collecting the necessary statutory charges and other charges - now respondents are insisting and compelling the petitioner to register the quarry operations under the GST Act, 2017 and to pay the GST on the seigniorage fee paid by the petitioner to the Geology and Mining department - Impugned order is notice. HELD THAT:- It is seen that the Honourable Apex Court in the case of M/S. LAKHWINDER SINGH VERSUS UNION OF INDIA & ORS. [2021 (11) TMI 336 - SC ORDER] had granted stay for payment of GST for grant of mining lease/royalty by the petitioner. Further, it has been followed consistently by various Courts including this Court. It is further seen that the impugned order is only a notice. The petitioner is directed to appear before the respondents and make his objections with necessary documents. The petitioner is directed to approach the second respondent within a period of 30 days from the date of receipt of a copy of this order and make his objections. Further , the second respondent is directed to consider the petitioner's objections and dispose the same in accordance with law following the judgment of the Hon'ble Apex Court - Till such time, Status quo to be maintained by the respondents - Petition disposed off.
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