2022 (7) TMI 449

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....r>GST<br>Honourable Mr. Justice M.Nirmal Kumar For the Petitioner in both the W.Ps. : Mr.Sricharan Rangarajan for Mr.C.Jeganathan For the Respondents in both the W.Ps. : Mr.S.Kameswaran Government Advocate COMMON ORDER The petitioners have filed these Writ Petitions seeking to restrain the respondents from insisting the petitioners to register under the GST Act 2017. 2.Since the iss....

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....etitioners to produce all the documents. Added to it, the learned counsel for the petitioners produced a copy of the judgment of the Hon&#39;ble Apex Court in W.P.(Civil)No.1076 of 2021, dated 04.10.2021 [M/s.Lakhwinder Singh vs. Union of India and others], wherein, the Hon&#39;ble Apex Court ordered that until further orders, payment of GST for grant of mining lease/royalty by the petitioners the....

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....arlier, there were some doubts with regard to levy of GST on minerals. Therefore, a reference was sought. Thereafter, the Government of India, issued a Circular No.164/20/2021-GST, dated 06.10.2021, stating that representations have been received requesting for clarification as to the rate of GST applicable on supply of services by way of granting mineral exploration and mining rights during the p....