2021 (9) TMI 1190

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....y Served To GP/PP ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner, a partnership firm engaged in the business of mining of blacktrap which is a mineral, is before this Court with the following prayers. "(A) This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing an....

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....he transaction is in the nature of renting of immovable property; (D) In the alternative this Hon'ble Court may be pleased to declare that royalty is in the nature of tax and not pursuant to supply of goods or services and therefore no tax is payable on royalty under the GST Acts; (E) Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased ....

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....ment of Gujarat. The advance ruling authority on 19th May, 2020 held that amendment dated 31st December, 20218 was clarificatory and therefore applicable from 1st July, 2027. The statutory appeal preferred by the petitioner also resulted against him. On the basis of the entry no.29 of Notification no.11 of 2017 - Central Tax (Rate) dated 28th June, 2017 concluded the royalty to be @ 18%. 3. We ....