2025 (7) TMI 399

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.... Ms. Anuradha Jain, PL for State/Respondent No. 2 Shri Maneesh Sharma, counsel for the Respondent No. 3 to 5 ORDER Heard. Since Ms. Jain, PL accepts notice on behalf of Respondent No.2 and Shri Sharma accepts notice on behalf of Respondent Nos.3 to 5, no formal step is required. Issue notice to Respondent No.1-Union of India, as per rules. Shri Bharat Ray Chandani, learned couns....

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....e and Industry & Ors. vs. Union of India & Ors., wherein, counsel appearing for the Union of India is directed to furnish list of cases arising under Service Tax and list of cases arising under Goods and Service Tax (GST) so that the cases can be separated. Learned counsel for the petitioner also relied on the order dated 17.01.2025 passed by the High Court of Gujarat at Ahmedabad in the matter....

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....n of India & Ors and stayed recovery of service tax on grant of mining lease/royalty payable by the petitioner. Lastly, he submits that considering the backdrop, interim relief may be granted. Shri Maneesh Sharma, counsel for Respondent Nos.3 to 5 submits that under Section 112 (8) of the Act, 2017 no appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such ....

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....t would support the submission put forth by counsel for the respondent Nos.3 to 5. Replying the submission put forth by counsel for respondent Nos. 3 to 5, learned counsel for the petitioner would submit that, in para 9.7, it has specifically been pleaded that the matter is subjudice before the Hon'ble Supreme Court. Having heard learned counsel for the parties, considering their submissions....