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TMI Blog2020 (11) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore the present writ petition has been filed. The learned senior counsel therefore prays for adequate interim relief seeking stay of the impugned show-cause notice. Issue Notice Returnable after 4 (four) weeks . - WP(C)/3872/2020 - - - Dated:- 17-11-2020 - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA ADVOCATE FOR THE PETITIONER : MR K KHANNA ADVOCATE FOR THE RESPONDENT : ASSTT.S.G.I. ORDER Heard Mr. Arvind Dattar, learned Senior Advocate assisted by Mr. Dhrupad Das, learned Advocate appearing for the petitioner and Mr. S. C. Keyal, learned counsel appears for respondents no. 2 and 3, Commissioner GST and Excise. This writ petition has been filed by the petitioner seeking issuance of writ of Certiorari/mandamus an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered by the Parliament by law to be dangerously inflammable, is under the exclusive domain of the Union Government. Under Entry 53 of list 1 in the 7th Schedule, the Parliament has enacted the Oilfields (Regulation and Development) Act, 1948 and in terms of Section 6 (A) of the said Act, the petitioner is required to pay royalty for extraction of Crude Oil and Natural Gas from the leased area as specified in the Schedule appended to in the Act Read with Section 13 and 14 of the Petroleum and Natural Gas Rules, 1959. The learned counsel for the petitioner submits that the petitioner had applied for and is granted an exploration licensed for the Petroleum Exploratory License ( PEL ) under the provisions of Petroleum Exploration and Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iledge by the Government. The further submission of the learned Senior counsel is that once refund is sanctioned/granted by a officer under the GST Act, there is no provision for recovery of the refunds sanctioned on the same being erroneous under the GST Act. The only remedy available to the Department is to prefer an appeal and/or a revision petition before the statutory authorities. The learned senior counsel, therefore submits that the actions of the Department demanding service tax from the petitioner on the royalty paid for exploration of Mineral Oil and Natural Gas being contrary to the provisions of Constitutional Scheme, the same is wholly erroneous and without jurisdiction as the authority has no scope to recovery/cancel refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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