2018 (10) TMI 99

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..... etitioner: Mr. Sumeet Gadodia, Advocate For the Respondents: Mr. Ratnesh Kumar, Advocate Oral Order Per D.N. Patel, A.C.J 1. This Writ Petition has been preferred for the following reliefs :- "(i) For issuance of an appropriate writ, order, direction, including Writ of Declaration declaring that no Service Tax is leviable under Section 66B of the Finance Act, 1994 on the amount of royalty pai .....

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..... State Government pertaining to the transaction of assignment by the Government of the right to use mineral resources. (iv) For issuance of any other appropriate writ(s)/, order(s)/, direction(s) which deems fit and proper in the facts and circumstances of the case." 2. Having heard counsels for both the sides and looking to the facts and circumstances of the case, it appears that this Writ Peti .....

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..... se, it is premature in nature. It may happen that respondents may accept the contentions of the petitioner and it may also happen that respondents may reject the contentions of the petitioner. Dispute will arise only when the contentions of the petitioner are being rejected by the respondents. 5. This petitioner appears to be a chance taking petitioner. In advance it is avoiding the liability whi .....

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