https://www.taxtmi.com/caselaws?id=761391 GST can validly be levied on royalty paid by a mineral concession holder for a mining concession because royalty is not a tax, following the later Constitution Bench position. On that binding legal basis, the challenge to the levy failed and the impugned notices were found to disclose no legal infirmity. The notices demanding GST were therefore sustained, and the petition was dismissed, with each party bearing its own costs. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 02 Jul 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761391 GST can validly be levied on royalty paid by a mineral concession holder for a mining concession because royalty is not a tax, following the later Constitution Bench position. On that binding legal basis, the challenge to the levy failed and the impugned notices were found to disclose no legal infirmity. The notices demanding GST were therefore sustained, and the petition was dismissed, with each party bearing its own costs. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761391