2022 (3) TMI 1048

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....pect to levy of GST on mining activity w.e.f. 01.07.2017 as contained in item H6 of the Press Release issued pursuant to the 45th meeting of the GST Council on 17.09.2021 (Annexure-7 to the writ petition); (ii) Issue a writ, order or direction in the nature of Certiorari quashing the proceedings initiated by notices dated 7.1.22 and 18.1.22 issued under Section 74(1) of the GST Act (Annexure-2 and 3 respectively to the writ petition)." 3. On 22.03.2022, this Court passed an interim order in Writ- Tax No.343 of 2022 (M/s Siddharth vs. Union of India & 2 Ors.) as under :- "1. Heard Sri Sujeet Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondent No.3. None appe....

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....itted. Liberty to serve standing counsel for the concerned respondent. List along with SLP(C) No. 37326 of 2017. Until further orders payment of service tax for grant of mining lease/royalty by the petitioner shall remain stayed." 6. Learned counsel for the petitioner has invited our attention to another order dated 04.10.2021 in Writ Petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh Vs. Union of India & Ors.), passed by Hon'ble Supreme Court, which is reproduced below :- "Issue notice. Tag with SLP (C) No. 37326 of 2017. Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed." 7. Learned counsel for the petitioner ....

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....ext of the privilege parted by the State allowing the petitioner and others to mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consideration either for sale of goods or service provided. Further reliance has been placed on a Constitution Bench decision of the Supreme Court in India Cement Ltd. and Others vs. State of Tamil Nadu and Others (1990) 1 SCC 12, wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragraph 34 of the report). Also, it has been shown that a similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India & Ors. in Writ Petition (Civil) No.....