2024 (10) TMI 1014

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate For the Respondents: Mr. Ashok Kumar Yadav, Sr. SC-I Mr. Aditya Kumar, AC to Sr. SC-I Mr. Amit Kumar, Sr. SC, CGST Mr.Anurag Vijay, Jr.SC, CGST Mr. Om Prakash, Advocate ORDER Heard Mr. Shailendra Kumar Singh, learned counsel for the petitioner, Mr. Ashok Kumar Yadav, learned Sr. SC-I for the respondent-State and Mr. Amit Kumar, learned Sr. SC for the respondent-CGST. 2. The petitioner ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of assignment by the Government of the right to use mineral resources or against the alleged licensing service for right to use mineral resources including exploration and evaluation as classifiable under chapter Heading-9973, sub-heading-997337 under the Central Goods & Service Tax Act, 2017 and further for a direction for restraining the respondents from demanding GST under the provision of J....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... an appealable one, instead of preferring an appeal, the petitioner has approached this Court by filing this writ application and as such, there is disputed question of fact involved in this case, which can only be adjudicated by the Appellate Authority. Consequentially, the orders, so passed, cannot be sustained. 5. Having heard the learned counsel for the parties and having gone through the rec....