2022 (5) TMI 533

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..... u Kesarwani, learned counsel for the petitioner; Sri Parv Agarwal, learned counsel appearing for respondent no.3 and Sri Jagdish Mishra, learned Standing Counsel for the State-respondents. 2. Present writ petition has been filed to assail the appeal order. Since the Tribunal has yet not been constituted, the present writ petition is being entertained. Challenge has been raised to the First Appeal .....

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..... yalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand. That being the nature of the payment made by the petitioner, the same is not amenable to GST as it is not consideration either for sale of goods or service provided. Further reliance has been placed on a Constitution Bench decision of the Supreme Court i .....

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..... res consideration, both on the issue of liability to pay GST and royalty as also as to jurisdictional error in the second proceeding for the same tax period. 6. Learned Standing Counsel prays for and is granted six weeks' time to file counter affidavit. Petitioner shall have two weeks' thereafter to file rejoinder affidavit. 7. List on 07.09.2022. 8. Until further order of this Court, d .....

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