2024 (11) TMI 376

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....arma, Advocate.   For the Respondents: Mr. Balram Sharma, Dy. S.G.I. with Mr. Rajeev Sharma, Advocate, for respondents No. 1, 3 and 4. For the Respondent No. 2: Mr. Anup Rattan, A.G. with Mr. Rakesh Dhaulta, Mr. Pranay Pratap Singh, Mr. Sushant Kaprate, Addl. A.Gs., Mr. Arsh Rattan and Ms. Priyanka Chauhan, Dy. A.Gs.,. JUSTICE TARLOK SINGH CHAUHAN, ACTING CHIEF JUSTICE (ORAL) The insta....

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....ority of law. ii. Issue a writ in the nature of Certiorari for quashing the Notices dated 15.12.2022 (Annexure P-17), 22.06.2023 (Annexure P-19), 12.10.2023 (Annexure P-20) issued in pursuance to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-5), Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017 (Annexure P-6), Himachal Pradesh Govt. Notification No. 11/2017,....

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.... this petition is whether there can be levy of GST on royalty paid by the mineral concession holder for any mining concession granted by the State. 3. This petition was based upon the judgment rendered by Seven-Judge Bench of the Hon'ble Supreme Court in India Cement Ltd. and ors. vs. State of Tamil Nadu and ors. (19901) 1 SCC 12, wherein it was declared that royalty itself is a tax. 4. It was i....