WPMS/645/2023
2023 Latest Caselaw 660 UK

                Office Notes,
             reports, orders or
SL.           proceedings or
      Date                                       COURT'S OR JUDGES'S ORDERS
No             directions and
             Registrar's order
              with Signatures
                                  WPMS No. 645 of 2023
                                  Hon'ble Manoj Kumar Tiwari, J.

Mr. M.S. Pal, learned senior counsel assisted by Mr. Sachin, learned counsel for the petitioner.

Mr. T.S. Phartiyal, learned Additional C.S.C. alongwith Mr. Mohit Maulekhi, learned Standing counsel for the State/respondents.

Demand notice has been issued to petitioner by GST authorities, asking him to pay tax on the amount paid as royalty for the minor mineral removed by him pursuant to mining license issued to him.

Learned senior counsel referred to an interim order passed by Coordinate Bench in which by relying upon the judgment passed by Hon'ble Supreme Court in the case of India Cement Ltd. vs. State of Tamil Nadu and others, (1990) 1 SCC 12, Coordinate Bench has restrained the tax authorities from collecting GST.

Four weeks' time is granted to learned counsel for respondents for filing counter affidavit.

List this matter on 12.06.2023 along with WPMS No. 2869 of 2022.

In the meantime, no coercive action shall be taken against petitioner for collection of GST pursuant to the impugned order.

Stay application (IA No. 1 of 2023) stands disposed of.

(Manoj Kumar Tiwari, J.) 16.03.2023 PR/PN