2023 (7) TMI 1056

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....itioner : Mr. N.K. Pasari, Advocate For the Respondent-CGST : Mr. P.A.S. Pati, Advocate For the Respondent-State : Mr. Aditya Kumar, AC to Sr. S.C.-I ORDER Heard the parties. 2. Learned counsel for the petitioner submits that vide Entry 17 (viii) of the Table in Notification No. 11/2017 CT (Rate) dated 28.06.2017 (Annexure-5) as amended vide Notification No. 27/2018-CT (Rate) dated ....

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....terim protection may be granted in favour of the petitioner as the issue is common. 3. Learned counsel for the CGST and State pray for and are allowed three weeks' time to file counter affidavit. One week time thereafter is allowed to the petitioner to file reply, if so advised. 4. Since in the present writ petition also, same issue of levy of GST on royalty is involved, case of the petition....

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....l further orders. However, the Revenue is not restrained from conducting and completing the assessment proceedings. Since interim protection has been granted earlier in the case of Sunita Ganguly and others Vrs. Union of India & others vide order dated 02.03.2021 passed in W.P.(T) No. 3878 of 2020 and other analogous cases on levy of service tax on royalty/DMF, similar interim protection ....