Jindal Stone Works vs Union Of India Through Principal ...
2026 Latest Caselaw 781 Jhar

Jharkhand High Court

Jindal Stone Works vs Union Of India Through Principal ... on 5 February, 2026

Author: Deepak Roshan

Bench: Deepak Roshan

 IN THE HIGH COURT OF JHARKHAND AT RANCHI
             W.P. (T) No. 318 of 2026

  Jindal Stone Works                                          ....   Petitioner
                                  Versus
  Union of India through Principal Commissioner, Central GST and Excise
  Tax, Ranchi and Another
                                                     .... Respondents
                           ------

CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN

------

  For the Petitioner        :     Ms. Shruti Shekhar, Advocate
  For the Respondents       :     Mr. P.A. S. Pati, Advocate
                            :     Mr. Anurag Vijay, Advocate
                            :     Mr. Vishwajeet Singh, Advocate
                           -----
02/ Dated 05.02.2026

1. Tag this writ petition with W.P.(T) No. 3080 of 2025.

2. In W.P.(T) No. 3080 of 2025, a Coordinate Bench has made the

following order:-

"1. Notice to the respondents.

2. Mr. Amit Kumar, counsel accepts notice for the CGST.

3. Having regard to the similar interim orders granted by this

Court in various petitions which are pending in this Court, and since

the issue "whether royalty is a "consideration" which can be

subjected to GST?" is said to be pending in Hon'ble Supreme Court

in S.L.P. No. 37326 of 2017, there shall be stay of operation of the

notice dated 28.04.2025 (Annexure-2), until further orders.

4. List on 16.09.2025 along with W.P.(T) No.432 of 2021.

5. Counter affidavit be filed, in the meantime."

3. Considering the above order, we have granted ad interim relief in

several matters, including W.P.(T) No. 102 of 2026.

4. Accordingly, even in this matter, we stay the implementation of the

Order-in-Original dated 30.07.2025, until further orders.

5. Counter affidavit can be filed in the meantime.

6. List this petition along with W.P.(T) No. 3080 of 2025 and other

connected matters on 17th March, 2026.

(M.S. Sonak, C.J.)

(Deepak Roshan, J.) February 05, 2026 Ranjeet / Rahul Uploaded on