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2021 (9) TMI 1190

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..... ioner also resulted against him. On the basis of the entry no.29 of Notification no.11 of 2017 Central Tax (Rate) dated 28th June, 2017 concluded the royalty to be @ 18%. Issue urgent Notice returnable on 6th October, 2021. The request is made for the grant of interim relief, which has been sought. On the returnable date, the learned advocate for the petitioner is permitted to make a request .....

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..... as well as order dated 19th May, 2020 (annexed at Annexure H) passed by the Gujarat Authority for Advance Ruling; (B) This Hon ble Court may be pleased to declare that tax is payable at the rate of 25% CGST + 2.5% SGST under Entry 17 of Notification no.11/2017 Central Tax (Rate) dated 28th June, 2017 on royalty paid to the Government of Gujarat for obtaining right to use blacktrap minerals .....

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..... vance Ruling as well as order dated 19th May, 2020 (annexed at Annexure H) passed by the Gujarat Authority for Advance Ruling; (F) Ex parte ad interim relief in terms of prayer C may kindly be granted; (G) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever .....

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