2022 (1) TMI 608

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....esh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioners : Mr. Sumeet Gadodia, Advocate For the Respondents : Mr. Amit Kumar, P.A.S. Pati, Ranjana Mukherjee, Manav Poddar, A.C to A.A.G-I, Advocate ORDER All the writ petitions are tagged together as common issues relating to levy of goods and service tax under Reverse Charge Mechanism on the amount of Royalty and District Mineral Fund Contribution paid by them to the State of Jharkhand in respect of minor mineral lease are involved in all the writ petitions. In WPT No. 4609/2021, petitioner is seeking declaration that no GST is leviable on the amount of Royalty and District Mineral Fund Contribution paid by him to the State of Jharkhand. Apart from this, p....

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....uted in his favour by the State of Jharkhand. However, no such notice has been issued in his case till date. In WPT No. 4864/2021, petitioner who is also lessee of minor mineral stone boulder executed in his favour by the State of Jharkhand, has prayed for similar relief (s) as in the other writ petitions besides challenging the notice bearing no. 187 dated 21.11.2020 (Annexure-3) issued by the Respondent No. 2 holding that the petitioner is liable to make payment of GST under Reverse Charge Mechanism for the period July 2017 to March 2020 on the amount of Royalty and District Mineral Fund Contribution paid by him to the State of Jharkhand. 2. Learned counsel for the petitioners has referred to the order dated 02.03.2021 passed in the....

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.... the petitioners therein had approached the Hon'ble Supreme Court of India against refusal of interim protection, so far as levy of CGST on the payment of royalty and District Mineral Fund Contribution is concerned. Learned counsel for the petitioners further submits that those Special Leave Petitions have been permitted to be withdrawn vide order dated 03.01.2022 passed by the Hon'ble Court in Special Leave to Appeal (C) No (s). 19196-19200 of 2021 as the petitioners proposed to avail the remedy available to them under law. It is submitted that the same issue of levy of GST on royalty and District Mineral Fund Contribution had cropped up in Writ Petition (Civil) No. 1076/2021 in the case of M/s Lakhwinder Singh Versus Union of Indi....