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2022 (3) TMI 1048

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..... stayed - Learned counsel for the respondents pray for and are granted three weeks' time to file counter affidavit. Petitioner shall have a week thereafter to file rejoinder affidavit. - Writ Tax No. - 270 of 2022 - - - Dated:- 23-3-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C.,A.S.G.I. ORDER 1. Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri B.P. Singh Kachhawah, learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following reliefs:- (i) Issue a writ, order or direction in the nature of Certiorari quashing the purported clarification .....

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..... learned counsel for the petitioners and perused the relevant material. Application for exemption from filing certified copy of the impugned order is allowed. Issue notice. Until further orders payment of service tax for grant of mining lease/royalty by the petitioners shall remain stayed. 5. Learned counsel for the petitioner has invited our attention to another order dated 18.08.2020 in Writ Petition(s)(Civil) No.827 of 2020 (Ranbir Singh Vs. The State of Haryana Ors.) passed by Hon'ble Supreme Court, which is reproduced below :- Issue notice on the application for stay as well as on the writ petition returnable on 28th September, 2020. Dasti, in addition, is permitted. Liberty to serve standing counsel for t .....

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..... which is quoted hereinbelow:- On the last date, time was granted to the respondents for filing counter affidavit and the same is still awaited. Learned counsel for the respondent prays for and is granted three weeks' further time to file counter affidavit. Rejoinder affidavit, if any, may be filed within one week, thereafter. Put up on 08.11.2021, in the additional cause list. In pursuance of the aforesaid order, counter affidavit has been received. Upon the matter being taken up, learned counsel for the 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. That being the nature of the pa .....

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..... ther similar writ petitions. 12. Until further orders, the impugned demand cum show cause notice dated 14.10.2021 issued by the respondent no.3 with regard to service tax shall remain stayed. 4. Since in similar matters, interim orders have been passed by this Court in the light of interim orders passed by Hon'ble Supreme Court, therefore, the petitioner is also entitled for interim relief. 5. In view of the aforesaid, as an interim measure, it is provided that until further orders of this Court, the demand notices dated 07.01.2022 and 18.01.2022 for the months July 2017 to March 2018 under Section 74(1) of the CGST/UPGST Act, shall remain stayed. 6. Learned counsel for the respondents pray for and are granted three weeks&# .....

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