TMI Blog2022 (5) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... terim order passed in the case of M/S Silverline Automobiles - application allowed. - Writ Tax No. - 772 of 2022 - - - Dated:- 24-5-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and the learned standing counsel for the State - respondents. 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 impugned orders dated 8.2.22, 21.4.22, 20.04.22, 17.1.22, and 17.1.22 for the period Feb-Mar20, Apr-Nov 20, Mar 21, June 21 and July 21 passed under Section 74(9) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under :- 1. Heard Sri Sujeet Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondent No.3. None appears for the respondent No.1 even in the revised call. 2. This writ petition has been filed praying to quash the demand-cum-show cause notice dated 14.10.2021 issued by the respondent no.3 for service tax under the provisions of the Finance Act, 1994. 3. The sole question involved in the present writ petition is as under :- Whether GST and Service Tax are chargeable on the amount of royalty payable to the Government on mining of minerals ? 4. Learned counsel for the petitioner has invited our attention to the order of Hon'ble Supreme Court dated 11.01.2018 in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner shall remain stayed. 7. Learned counsel for the petitioner further submits that the question with regard to the nature of royalty, has been referred to a larger Bench by Hon'ble Supreme Court by order dated 30.03.2011 in Civil Appeal No.4056-4064 of 1999 (Mineral Area Development Authority etc. Vs. M/s. Steel Authority of India and others), which is still pending. 8. An interim order dated 15.11.2021 has been passed by a coordinate Bench of this Court in Writ Tax No.475 of 2021 (M/s. A.D. Agro Foods Private Limited Vs. Union of India) as has been placed before us, which is reproduced below :- Heard Shri Vishnu Kesarwani, learned counsel for the petitioner, Shri Sudarshan Singh, learned counsel for the Union of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) No. 1076 of 2021. On 04.10.2021, the Supreme Court has passed the below quoted order:- 1 Issue notice. 2 Tag with SLP(C) No 37326 of 2017. 3 Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. List after two months. Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. 9. In view of the above referred interim orders passed by Hon'ble Supreme Court and an interim order passed by a coordinate Bench of this Court , we find that the petitioner has made out a case for interim relief. 10. Let counter affidavit be filed by the respondents within three weeks. Petitioner shall have a week thereafter to file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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