TaxTMI 
TaxTMI 
2022 (5) TMI 1296
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.... July 21 passed under Section 74(9) of the GST Act; ii Issue a writ, order or direction in the nature of Certiorari quashing the purported clarification with respect 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." As per impugned order the petitioner has not paid G.S.T. on the amount of royalty. The petitioner denies his liability of G.S.T. on royalty. In similar WRIT TAX No. - 270 of 2022 (M/S Silverline Automobiles Vs. State Of U P And 3 Others), this Court passed the following order :- "1. Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri B.P. Singh Kachhawah, learned Standing Counsel for the....
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.... 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 allowed. Issue notice. Until further orders payment of service tax for grant of mining lease/royalty by the petitioners shall remain stayed." 5. Learned counsel for the petitioner has invited our attention to another order dated 18.08.2020 in Writ Petition(s)(Civil) No.827 of 2020 (Ranbir Singh Vs. The State of Haryana & Ors.) passed by Hon'ble Supreme Court, which is reproduced below :- "Issue notice ....
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....a 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 and the same is still awaited. Learned counsel for the respondent prays for and is granted three weeks' further time to file counter affidavit. Rejoinder affidavit, if any, may be filed within one week, thereafter. Put up on 08.11.2021, in the additional cause list." In pursuance of the aforesaid order, counter affidavit has been received. Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not conside....
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....r affidavit. 11. List after expiry of four weeks before the appropriate Bench alongwith Writ Tax No.475 of 2021 and other similar writ petitions. 12. Until further orders, the impugned demand cum show cause notice dated 14.10.2021 issued by the respondent no.3 with regard to service tax shall remain stayed." 4. Since in similar matters, interim orders have been passed by this Court in the light of interim orders passed by Hon'ble Supreme Court, therefore, the petitioner is also entitled for interim relief. 5. In view of the aforesaid, as an interim measure, it is provided that until further orders of this Court, the demand notices dated 07.01.2022 and 18.01.2022 for the months July 2017 to March 2018 under Section 74(1) of the C....