2021 (11) TMI 1066 - HC - GST

Tax or not - Royalty payment of tax or not - petitioner urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand - HELD THAT - The payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.

Summary

The High Court of Allahabad stayed the payment of GST for grant of mining lease/royalty by the petitioner in Writ Tax No. 475 of 2021 based on an order dated 15.11.2021. Hon'ble Naheed Ara Moonis and Hon'ble Saumitra Dayal Singh, JJ. were presiding over the case with counsel for the petitioner being Rahul Agarwal.