2023 (12) TMI 360

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner and Shri Ram Shankar Pandey, learned Additional Chief Standing Counsel for the respondent- State. The petitioner has assailed the imposition of GST for grant of lease/royalty by the petitioner. It is submitted that the royalty is in the nature of tax and the petitioner is not liable to pay GST. Reliance is placed on the judgement rendered by the Supreme Court in India Cement Ltd. and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner, the same is not amenable to GST as it is not consideration either for sale of goods or service provided. 3. Further reliance has been placed on a Constitution Bench decision of the Supreme Court in India Cement Ltd. and Others vs. State of Tamil Nadu and Others (1990) 1 SCC 12, wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 2023 (Ateequllah v. Union of India and 3 others). In the wake of preceding discussion, the impugned order dated 02.08.2023 shall remain stayed till the next date of listing. Connect this matter with Writ Tax No.606 of 2023 (M/s Amorous Trading India Private Limited v. State of U.P. and 2 others). Learned counsel for the respondents shall file their counter affidavits within four weeks. Rejoin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X