TaxTMI 
TaxTMI 
STAY ORDER ON ROYALTY ON MINING LEASE.
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....TAY ORDER ON ROYALTY ON MINING LEASE.<br> Query (Issue) Started By: - Sadanand Bulbule Dated:- 25-6-2025 Last Reply Date:- 1-7-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>The Hon'ble Supreme Courts judgement dated 25/07/2024 in the case of Mineral Area Development Authority Vs. Steel Authority of India Ltd. - 2024 (7) TMI 1390 - Supreme Court (LB), it is held that "Royalty" is not....
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.... a tax-Royalty is a contractual consideration paid by the mining lessee to the lessor for enjoyment of of mining rights and the liability to pay royalty arises out of the contractual obligations of the mining lease. However on 04/10/2021 vide Wirt Petition (Civil) No. 1076/2021, the Hon'ble Supreme Court of India in the matter of M/s. Lakhwinder Singh Vs. Union of India & Ors - 2021 (11) TMI 336 ....
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....- SC Order had issued stay order on payment of GST for grant of mining lease/royalty by the petitioner. This petition was tagged with SLP(C) No. 3726 of 2017-Udaipur Chambers of Commerce and Industry Vs. Union of India - 2021 (2) TMI 1219 - SC Order. This being the earlier position, can experts help update the present status of "stay order" issued on 04/10/2021? And what is the impact MADA judgem....
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....ent[supra] on the stay order, if not vacated? Reply By KASTURI SETHI: The Reply: Sh. Sadanand Bulbule Ji, Sir, As per EXCUS as on April, 25, the stay Order issued by the Apex Court is still in force. Reply By Sadanand Bulbule: The Reply: Dear Sirji Kindly enlighten me the impact of MADA judgement on this stay order. Does it apply only to the petitioners covered by the stay or....
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....der or all mining lease holders PAN India? The mining lease holders and the tax authorities are at cross roads and they are waiting for the green signal to move forward. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, The Stay Order in the case of Lakhwinder Singh Vs. UOI & Others - 2021 (11) TMI 336 - SC Order is in-personam. This stay order is not meant for others, though tagg....
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....ed. Since the stay order is in-personam, it will have no effect on the MADA Judgement. (Supra). Reply By Sadanand Bulbule: The Reply: Dear Sirji Much obliged for further clarified position of the subject stay order. This clears the way both for the concerned taxpayers and the authorities to move forward to plan their respective priorities as per law. Reply By KASTURI SETHI: The Reply: Sh....
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..... Sadanand Bulbule Ji, Getting appreciation from an expert of your stature gives immense pleasure to me. It is not less than reward. Thanks a lot from the core of my heart. &....
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