2022 (5) TMI 533

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.... Kesarwani, learned counsel for the petitioner; Sri Parv Agarwal, learned counsel appearing for respondent no.3 and Sri Jagdish Mishra, learned Standing Counsel for the State-respondents. 2. Present writ petition has been filed to assail the appeal order. Since the Tribunal has yet not been constituted, the present writ petition is being entertained. Challenge has been raised to the First Appeal ....

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....alty payment is tax and not consideration in the context 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....