TMI Blog2022 (1) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) TMI 336 - SC ORDER ], that the petitioners herein, lessee of minor mineral, also raised similar issues of levy of GST on royalty and District Mineral Fund Contribution, we deem it proper to grant similar interim relief (s) to the petitioners herein. Learned counsel for the Respondent CGST and State of Jharkhand are allowed three weeks' time to file counter affidavit in the matter. One week time thereafter is allowed to the learned counsel for the petitioners to file reply, if so advised. Petition disposed off. - W.P (T) No. 4609 of 2021 W.P. (T) No. 4654 of 2021 W.P. (T) No. 4678 of 2021 W.P. (T) No. 4684 of 2021 W.P. (T) No. 4864 of 2021 - - - Dated:- 6-1-2022 - Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and District Mineral Fund Contribution paid by the petitioner to the State of Jharkhand in respect of mining lease of stone boulders executed in his favour by the State of Jharkhand is under challenge. In WPT No. 4678/2021, petitioner who is lessee of minor mineral stone boulder executed by the State of Jharkhand in his favour, has made similar prayer to quash the notice bearing no. 222 dated 24.11.2020 (Annexure-1) issued by the Respondent No. 1 to the same effect. In WPT No. 4684/2021, petitioner has sought declaration in similar manner that no GST is leviable on the amount of Royalty and District Mineral Fund Contribution paid by him to the State of Jharkhand against the mining lease of stone boulders executed in his favour by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the levy of service tax on royalty in the respective writ petitions, we are inclined to pass similar interim order in respect thereof. While the revenue is not restrained from conducting and completing the assessment proceedings, until further orders recovery of service tax for grant of mining lease/royalty from the petitioners shall remain stayed. However, we are not satisfied at this stage that any case for granting interim protection is made out so far as the levy of CGST and/or JGST is concerned. 3. It is submitted by the learned counsel for the petitioners that this court had however refused to grant interim protection, so far as levy of CGST and/or JGST is concerned. Learned counsel for the petitioners therein had ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n pleased to grant stay of recovery of service tax for grant of mining lease / royalty from the petitioners covered under the interim order dated 02.03.2021 passed in the batch of writ petitions led by WPT No. 3878/2020, though interim protection so far as levy of CGST/JGST is concerned, was refused. Learned counsel for the Respondents however do not dispute that the Apex Court has been pleased to grant stay on payment of GST for grant of mining lease/royalty in the case of similarly situated persons. 5. On consideration of the materials on record placed by the parties and in view of interim protection granted by the Apex Court in Writ Petition (Civil) No. 1076/2021 in the case of M/s Lakhwinder Singh Versus Union of India others and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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