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of <h1>GST & Service Tax Issues: Designated Counsels to Compile & Submit Documents Electronically for August 2024 Hearing.</h1> <h3>Udaipur Chambers of Commerce And Industry & Ors. Versus Union of India & Ors.</h3> The SC addressed multiple legal issues concerning GST and Service Tax, appointing designated counsels to compile submissions and documents. The counsels ... Mining lease - levy of service tax - royalty - whether the royalty under the Act of 1957 is a “consideration” or not and further if that is “consideration”, then what would be the effect pertaining to payment of service tax? - HELD THAT:- The compilations together with the written submissions shall be in the electronic form and shall be emailed to the Court Master at [email protected] on or before 7 August 2024. List the matters for hearing in the third week of August 2024. Issues:Multiple legal matters involving GST and Service Tax issues, compilation of submissions, and scheduling for hearing.Analysis:The Supreme Court heard a multitude of legal matters concerning GST and Service Tax. The Court appointed specific counsels to compile submissions, pleadings, documents, and precedents as per a Circular issued for regulating the course of submissions. Mr. Kartik Seth and Mr. Omprakash Ajitsingh Parihar represented the petitioners for GST and Service Tax matters, respectively, while Mr. Bhuvan Mishra acted as counsel for the Union of India. These nodal counsels were tasked with preparing a common compilation to be submitted electronically by a specified date. The Court scheduled the matters for hearing in the third week of August 2024, emphasizing the importance of the compiled submissions in facilitating the proceedings effectively.Overall, the judgment focused on streamlining the submission process by assigning specific nodal counsels to compile essential materials for the upcoming hearings. The Court's directive aimed to ensure a structured and organized approach to the legal matters at hand, particularly in matters related to GST and Service Tax. The decision to appoint designated counsels for this purpose highlights the Court's commitment to efficient case management and the importance of thorough preparation in complex legal proceedings.
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