TMI Blog2023 (7) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... 018-CT (Rate) dated 31.12.2018 - HELD THAT:- In the case of M/S. MANDHAN MINERALS CORPORATION AND OTHERS VERSUS 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA NEW DELHI, DIRECTOR GENERAL OF G.S.T. INTELLIGENCE, REGIONAL UNIT, JAMSHEDPUR, ADDITIONAL DIRECTOR, G.S.T. INTELLIGENCE, REGIONAL UNIT, JAMSHEDPUR, SUPERINTENDENT (ADJUDICATION) , CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.-I ORDER Heard the parties. 2. Learned counsel for the petitioner submits that vide Entry 17 (viii) of the Table in Notification No. 11/2017 CT (Rate) dated 28.06.2017 (Annexure-5) as amended vide Notification No. 27/2018-CT (Rate) dated 31.12.2018 (Annexure-6), adjudication order has been passed under section 73 of JGST Act, 2017 holding the petitioner liable to pay GST on royalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed three weeks time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. 4. Since in the present writ petition also, same issue of levy of GST on royalty is involved, case of the petitioner shall be governed by the interim order passed in W.P (T) No. 432/2021. For convenience sake, para-9 of the interim order dated 20.04.2022 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en granted earlier in the case of Sunita Ganguly and others Vrs. Union of India others vide order dated 02.03.2021 passed in W.P.(T) No. 3878 of 2020 and other analogous cases on levy of service tax on royalty/DMF, similar interim protection is being granted in W.P.(T) No. 897 of 2022, W.P.(T) No. 903 of 2022, W.P.(T) No. 926 of 2022, W.P.(T) No. 927 of 2022 where the levy of service tax on roya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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