2024 (10) TMI 1012

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....ND HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD For the Petitioner: Mr. Shailendra Kumar Singh, Advocate For the Respondents: Mr. Ashok Kumar Yadav, Sr. SC-I. Mr. Aditya Kumar, AC to Sr. SC-I, Mr. Anil Kumar, A.S.G.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 Kum....

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....for declaring that the Royalty is in the nature of 'tax' or 'profit a prendre' and thus, cannot be deemed to be a consideration in respect of alleged service provided by the State of Jharkhand pertaining to a transaction 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 evaluat....

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....2 of 2021, which is pending before this Court. 4. Learned counsel for the Respondents vehemently contended before this Court that the order impugned is an appealable one, instead of preferring the 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 A....