2021 (12) TMI 416

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....ed:- 11-11-2021<br>S. B. Civil Writ Petition No. 6972/2018 - -<br>GST<br>Hon&#39;ble Dr. Justice Pushpendra Singh Bhati For the Petitioner(s) : Mr. Vijay Bishnoi For the Respondent(s) : Mr. Hemant Dutt ORDER 1. These writ petitions under Article 226 of the Constitution of India have been preferred claiming, in sum and substance, the following reliefs: "1. The letter No. P12(52....

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....y be allowed in favour of the petitioner." 2. Precisely, the facts of this case are that the petitioners are engaged in the business activity of mining and are registered lease holders and have lawful mining lease in their favour. The respondent-State is empowered to award the Excess Royalty Collection Contract (ERCC) to the Royalty Contractors. The respondent No.2 Finance Department, Governmen....

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....he lessee was to pay fixed amount as installments of the Contract awarded to him by the Government upfront or in installments, and DMFT on actual collection on the basis of his rights to collect the royalty on specified natural resources from a specified territory. The royalty to be collected by a Royalty Contractor on the mining lease from the natural resources ought to be pre-determined and as f....

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....at the person supplying the said goods or services or both, shall include an agent acting on behalf of such supplier in relation to the goods or services or both. 8. However, at this juncture, learned counsel for the respondents have taken a stand by filing their respective pleadings that the Royalty Contractor (ERCC Contractor) are being appointed by the Government exclusively for collecting r....