2025 (3) TMI 109 - HC - GST

Challenge to order whereby the respondents have passed order in original and raised demand - an interim order was granted by this Court - HELD THAT - The Court until further orders has stayed payment of GST for grant of mining lease/royalty by the petitioner. In view of the above it cannot be said that the respondents were not justified in passing the order of assessment and raising the demand as otherwise they are bound to follow the direction i.e. not to enforce the demand. The petitioner was not required to question the validity of the assessment order and the demand notice by filing a separate writ petition - petition disposed off.

Summary

The Allahabad High Court, in a writ petition, addressed the issue of an order passed by the respondents raising a demand, which the petitioner contested based on a previous interim order. The Court had stayed the payment of GST for grant of mining lease/royalty by the petitioner until further orders. The Court found the respondents justified in passing the assessment order and raising the demand as they were bound to follow the direction of not enforcing the demand. The Court held that the petitioner did not need to challenge the validity of the assessment order separately but could bring it on record of the pending writ petition. Consequently, the petition was disposed of, allowing the petitioner to include the impugned order in the pending writ petition.