9911796707
TMI Blog2022 (4) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate Bench alongwith Writ Tax No.475 of 2021 and other similar writ petitions. - Hon'ble Surya Prakash Kesarwani, J. And Hon'ble Jayant Banerji, J. Counsel for Petitioner :- Sujeet Kumar, Chhaya Gupta Counsel for Respondent :- A.S.G.I., Ashok Singh, C.S.C. ORDER 1. Heard Sri Sujeet Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondent No.3. None appears for the respondent No.1 even in the revised call. 2. This writ petition has been filed praying to quash the demand-cum-show cause notice dated 14.10.2021 issued by the respondent no.3 for service tax under the provisions of the Finance Act, 1994. 3. The sole question involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2021 in Writ Petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh Vs. Union of India Ors.), passed by Hon ble Supreme Court, which is reproduced below :- Issue notice. Tag with SLP (C) No. 37326 of 2017 Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. 7. Learned counsel for the petitioner further submits that the question with regard to the nature of royalty, has been referred to a larger Bench by Hon ble Supreme Court by order dated 30.03.2011 in Civil Appeal No.4056-4064 of 1999 (Mineral Area Development Authority etc. Vs. M/s. Steel Authority of India and others), which is still pending. 8. An interim order dated 15.11.2021 has been passed by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others (1990) 1 SCC 12, wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragraph 34 of the report). Also, it has been shown that a similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India Ors. in Writ Petition (Civil) No. 1076 of 2021. On 04.10.2021, the Supreme Court has passed the below quoted order:- 1 Issue notice. 2 Tag with SLP(C) No 37326 of 2017. 3 Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. List after two months. Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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