2024 (6) TMI 1236

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....State : Mr. P.K. Shahi, Advocate General Mr. Vikash Kumar, SC-11 (In Civil Writ Jurisdiction Case No. 5710 of 2023) For the Petitioner/s : Mr. S.D. Sanjay, Sr. Advocate Mr. Gautam Kumar Kejriwal, Advocate Mr. Sanjeev Ranjan, Advocate For the UOI : Dr. K. N. Singh (ASG) Mr. Anshuman Singh, Sr. SC, CGST & CX For the State : Mr. P.K. Shahi, Advocate General Mr. Vikash Kumar, SC-11 For the Mining Department: Mr. Naresh Dikshit, Advocate Ms. Kalpana, Advocate (In Civil Writ Jurisdiction Case No. 9140 of 2023) For the Petitioner/s : Mr. D.V. Pathy, Advocate Mr. Hiresh Karan, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondent/s : Mr. P.K. Shahi, AG Mr. Vikash Kumar (SC-11) (In Civil Writ Jurisdiction Case No. 9162 of 2023)....

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....Kumar, SC-11 ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Impugned demand, in the above writ petitions, made by the Mining Department, was on the request made by the Joint Commissioner, State Taxes Department. The demand is for deposit of 18% GST on the royalty to be paid by the petitioners, on extraction of sand, for which an agreement has been entered into by the petitioners and the State through the Mining Department. The reasoning behind the demand is that the amounts paid as royalty, is the consideration for the service, by the State to the petitioners, in granting a licence for extracting sand. 2. The petitioners have relied on various orders passed by the Hon'ble Supreme Court and the High Court, both this Court and the High ....