2026 (5) TMI 1572

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....JUSTICE ARUN MONGA AND HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT For Petitioner(s) : Mr. Vikas Balia, Sr. Adv. assisted by Mr. Surendra Thanvi Ms. Madhu Khatri For Respondent(s) : Mr. Mahaveer Bishnoi, AAG Mr. Askaran Maru ORDER: 1. Petitioner is before this Court assailing an order dated 10.04.2023 (Annexure-3) passed under Section 73 of CGST/RGST Act, 2017 whereby, GST on royalt....

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....n High Court]. 3. On a Court query put to the learned counsel appearing for the respondents, he does not dispute the aforesaid position. 4. It is jointly informed by learned counsel for the parties that the issue in question has been adjudicated by the Hon'ble Apex Court in the matter of Mineral Area Development Authority & Anr. v. M/s. Steel Authority of India & Anr. [2024 SCC OnLine SC 179....