2023 (11) TMI 455

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....Amit Mahajan ORDER HON'BLE PIYUSH AGRAWAL,J. Learned counsel for the petitioner submits that identical issue is engaging the attention of this Court in Writ Tax No. 699 of 2022 in which this Court on 11.5.2023 has passed the following order:- "1. Heard Sri Vishnu Kesarwani, learned counsel for the petitioner; Sri Parv Agarwal, learned counsel appearing for respondent no.3 and Sri Jagdish ....

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.... 15.11.2021 of this Court passed by a division bench in Writ Tax No. 475 of 2021 (M/s A.D. Agro Foods Pvt. Ltd. Vs. Union of India) wherein it has been observed as under: "Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and othe....

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....17. 3 Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed." 4. It has been stated that the Supreme Court has disposed of Writ Petition (Civil) No. 1076 of 2021 on the ground of alternative remedy. 5. Matter requires consideration, both on the issue of liability to pay GST and royalty as also as to jurisdictional error in the second pro....