2022 (4) TMI 469

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....d by the respondent no.3 for service tax under the provisions of the Finance Act, 1994. 3. The sole question involved in the present writ petition is as under :- "Whether GST and Service Tax are chargeable on the amount of royalty payable to the Government on mining of minerals ?" 4. Learned counsel for the petitioner has invited our attention to the order of Hon'ble Supreme Court dated 11.01.2018 in Special Leave to Appeal (C) 37326 of 2017 (Udaipur Chambers of Commerce and Industry & Ors. Vs. Union of India & Ors.) which is reproduced below :- "Heard the learned counsel for the petitioners and perused the relevant material. Application for exemption from filing certified copy of the impugned order is allow....

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....Area Development Authority etc. Vs. M/s. Steel Authority of India and others), which is still pending. 8. An interim order dated 15.11.2021 has been passed by a coordinate Bench of this Court in Writ Tax No.475 of 2021 (M/s. A.D. Agro Foods Private Limited Vs. Union of India) as has been placed before us, which is reproduced below :- "Heard Shri Vishnu Kesarwani, learned counsel for the petitioner, Shri Sudarshan Singh, learned counsel for the Union of India and Shri Manu Ghildyal, learned Standing Counsel for the State. While entertaining the writ petition, we had passed the order dated 06.09.2021 which is quoted hereinbelow:- "On the last date, time was granted to the respondents for filing counter affidavit ....