2024 (10) TMI 1014 - HC - GST

Levy of GST on amount of Royalty - whether the Royalty is in the nature of tax or profit a prendre and thus, cannot be deemed to be a consideration or not - HELD THAT - Having heard the learned counsel for the parties and having gone through the records, it is undisputed fact that against the order impugned, the appeal lies and, as such, instead of availing the alternative remedy available under the statute, the petitioner has approached this Court by filing this writ application, which cannot be sustained. Without expressing any opinion on the merits of this writ application, this writ application stands disposed of, by permitting the petitioner to pursue the remedy before the appropriate authority in accordance with law. Application disposed off.

Summary

The petitioner sought to quash an order imposing GST on royalty payments to the State of Jharkhand for mining lease of Stone Boulders. The High Court ruled that the appeal lies against the order, so the petitioner should pursue the remedy before the appropriate authority instead of filing a writ application. The writ application was disposed of accordingly.