9911796707
TMI Blog2022 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... M.Nirmal Kumar For the Petitioner in both the W.Ps. : Mr.Sricharan Rangarajan for Mr.C.Jeganathan For the Respondents in both the W.Ps. : Mr.S.Kameswaran Government Advocate COMMON ORDER The petitioners have filed these Writ Petitions seeking to restrain the respondents from insisting the petitioners to register under the GST Act 2017. 2.Since the issue involved in both the Writ Petitions are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to it, the learned counsel for the petitioners produced a copy of the judgment of the Hon'ble Apex Court in W.P.(Civil)No.1076 of 2021, dated 04.10.2021 [M/s.Lakhwinder Singh vs. Union of India and others], wherein, the Hon'ble Apex Court ordered that until further orders, payment of GST for grant of mining lease/royalty by the petitioners therein shall remain stayed. The issue herein i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of GST on minerals. Therefore, a reference was sought. Thereafter, the Government of India, issued a Circular No.164/20/2021-GST, dated 06.10.2021, stating that representations have been received requesting for clarification as to the rate of GST applicable on supply of services by way of granting mineral exploration and mining rights during the period from 01.07.2017 to 31.12.2018. With effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mus and the same would be considered and appropriate decision would be taken depending upon the outcome of the Hon'ble Apex Court. 5.Considering the above said submissions, this Court directs the respondents to consider the petitioners' representations dated 13.06.2022 and 24.06.2022 respectively, and dispose of the same in accordance with law, by following the judgment of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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