https://www.taxtmi.com/caselaws?id=422273 The HC stayed GST demand and royalty payment orders dated 23.06.2021 and 02.07.2021 issued under UP GST Act for FY 2017-18. The petitioner argued that royalty payments for mining activities constitute a tax rather than consideration for goods/services, making them exempt from GST. The Court recognized potential jurisdictional issues in conducting duplicate proceedings for the same tax period and granted interim relief pending full examination of whether mining royalties attract GST liability. The matter was scheduled for further hearing with time allowed for counter and rejoinder affidavits. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422273 The HC stayed GST demand and royalty payment orders dated 23.06.2021 and 02.07.2021 issued under UP GST Act for FY 2017-18. The petitioner argued that royalty payments for mining activities constitute a tax rather than consideration for goods/services, making them exempt from GST. The Court recognized potential jurisdictional issues in conducting duplicate proceedings for the same tax period and granted interim relief pending full examination of whether mining royalties attract GST liability. The matter was scheduled for further hearing with time allowed for counter and rejoinder affidavits. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422273