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TMI Blog2024 (6) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... State : Mr. P.K. Shahi, Advocate General Mr. Vikash Kumar, SC-11 (In Civil Writ Jurisdiction Case No. 5710 of 2023) For the Petitioner/s : Mr. S.D. Sanjay, Sr. Advocate Mr. Gautam Kumar Kejriwal, Advocate Mr. Sanjeev Ranjan, Advocate For the UOI : Dr. K. N. Singh (ASG) Mr. Anshuman Singh, Sr. SC, CGST & CX For the State : Mr. P.K. Shahi, Advocate General Mr. Vikash Kumar, SC-11 For the Mining Department: Mr. Naresh Dikshit, Advocate Ms. Kalpana, Advocate (In Civil Writ Jurisdiction Case No. 9140 of 2023) For the Petitioner/s : Mr. D.V. Pathy, Advocate Mr. Hiresh Karan, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondent/s : Mr. P.K. Shahi, AG Mr. Vikash Kumar (SC-11) (In Civil Writ Jurisdiction Case No. 9162 of 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, SC-11 ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Impugned demand, in the above writ petitions, made by the Mining Department, was on the request made by the Joint Commissioner, State Taxes Department. The demand is for deposit of 18% GST on the royalty to be paid by the petitioners, on extraction of sand, for which an agreement has been entered into by the petitioners and the State through the Mining Department. The reasoning behind the demand is that the amounts paid as royalty, is the consideration for the service, by the State to the petitioners, in granting a licence for extracting sand. 2. The petitioners have relied on various orders passed by the Hon'ble Supreme Court and the High Court, both this Court and the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur, no stay has been granted. 5. We are of the prima facie opinion that when royalty has been declared to be a tax by a Seven-Judge Bench, as of now the same cannot be deemed to be a consideration for service of grant of licence. In any event, we see that the impugned orders are based on an advance ruling under the Bihar Goods and Services Tax Act, 2017 which is also said to be challenged in CWJC No. 3531 of 2022. 6. Learned Advocate General submits that the said case is posted on 30.01.2024. 7. In the above circumstances, we are of the opinion that these cases also should be posted on 30.01.2024 along with CWJC No. 3531 of 2022. The State would do well to file counter affidavits in all the cases or adopt the counter affidavit in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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