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    <title>2022 (4) TMI 1296 - JHARKHAND HIGH COURT</title>
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    <description>HC granted interim protection to mining lease holders against GST levy on royalty and District Mineral Fund. Court noted that royalty&#039;s classification as tax is pending before 9-judge Constitution Bench following India Cement Limited precedent. Following SC&#039;s interim order in similar matter, HC stayed GST recovery on mining lease/royalty/DMF until further orders, while permitting revenue authorities to continue assessment proceedings. Matter listed for July 2022 with counter affidavit filing directed.</description>
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      <description>HC granted interim protection to mining lease holders against GST levy on royalty and District Mineral Fund. Court noted that royalty&#039;s classification as tax is pending before 9-judge Constitution Bench following India Cement Limited precedent. Following SC&#039;s interim order in similar matter, HC stayed GST recovery on mining lease/royalty/DMF until further orders, while permitting revenue authorities to continue assessment proceedings. Matter listed for July 2022 with counter affidavit filing directed.</description>
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