2022 (2) TMI 294

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.... Petitioner and Advocate : T. Sreedhar Respondent and Advocate : GP For Commercial Tax (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. N. Vijay, learned counsel representing Sri T. Sreedhar, learned counsel for the petitioner, Mr. N. Harinath, learned Assistant Solicitor General, for the respondent no. 1 and Mr. S. A. V. Sai Kumar, learned Assistant Government Pleader, Commerci....

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....s on which royalty has already been paid. Learned counsel submitted that in Mineral Area Development Authority & Ors. Steel Authority of India & Ors., (2011) 4 SCC 450, after noting the conflict between two earlier decisions of the Hon'ble Supreme Court, the matter has been referred to a Nine Judges Bench of the Hon'ble Supreme Court. 4. Learned counsel for the petitioner submitted that after s....

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....d Government Pleader, Commercial Tax, submitted that only impugned notice has been issued. 7. Having considered the matter, since the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid is actively under consideration before a Nine Judges Bench of the Hon'ble Supreme Court, in the present matter, the petitioner has made out a case for interim orde....