Parity-based interim protection kept GST on mining lease royalty stayed pending further proceedings.

The Allahabad HC extended interim protection on the basis of parity with interim orders in identical matters, noting that the similarity of the issue and the operation of those orders were undisputed. It followed the reasons recorded in the earlier order relied upon by the petitioner and directed exchange of affidavits. Payment of GST on grant of mining lease royalty remained stayed pending further proceedings.

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Issues: Whether, on the ground of parity with interim orders passed in identical matters, payment of GST on mining lease royalty was to remain stayed pending further proceedings.

Analysis: The order records that the similarity of the issue and the operation of the interim orders passed in the connected matters were not disputed. The Court extended the same interim protection for the reasons recorded in the earlier order relied upon by the petitioner, and directed exchange of affidavits.

Outcome: Payment of GST for grant of mining lease royalty was stayed.

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