2024 (11) TMI 378

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.... Mr. Abhishek Verma, Advocate. For the Respondents: Mr. Balram Sharma, Dy. SGI with Mr. Rajeev Sharma, Advocate for respondents No. 1, 3 and 4. For the Respondent-State : Mr. Anup Rattan, A.G with Mr. Rakesh Dhaulta, Addl. A.G and Ms. Priyanka Chauhan, Dy. A.G. TARLOK SINGH CHAUHAN, ACJ (ORAL) The instant petition has been filed for grant of following substantive reliefs: "i. Issue a wri....

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....ted 16.02.2024 (Annexure P-11) and summon dated 15.03.2024 (Annexure P-15) being totally illegal erroneous and bad in law. iii. That the respondents may be directed to refund the amount already collected from the petitioner in form of above tax." 2. The question, which arises for consideration in this petition is whether there can be levy of GST on royalty paid by the mineral concession holde....