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TMI Blog2022 (7) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... sider the petitioners' representations dated 13.06.2022 and 24.06.2022 respectively, and dispose of the same in accordance with law. The writ petition disposed off. - Writ Petition (MD) Nos.14380 and 14381 of 2022 And W.M.P.(MD)Nos.10277 and 10283 of 2022 - - - Dated:- 6-7-2022 - Honourable Mr. Justice M.Nirmal Kumar For the Petitioner in both the W.Ps. : Mr.Sricharan Rangarajan fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time, the petitioners informed them that they are paying royalty/seignorage charges. Further, the seignorage charge is in the nature of privilege tax and tax on tax cannot be again levied. Hence, no GST levied on seignorage charges. Despite the same, the officials went on to insist the petitioners to produce all the documents. Added to it, the learned counsel for the petitioners produced a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.Agro Foods Private Limited vs. Union of India [Writ Tax No.475 of 2021, dated 15.11.2021], wherein, the High Courts granted stay by following the judgment of the Hon'ble Apex Court with regard to this issue. 4.The learned Government Advocate appearing for the respondents submits that earlier, there were some doubts with regard to levy of GST on minerals. Therefore, a reference was sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not extend to grant of mining rights, which is an entirely different activity. Based on the said clarification, the mineral quarry owners have been questioned and no GST have been demanded or collected with regard to minerals. The Department is also aware about the stay order of the Hon'ble Apex Court. The petitioners seek only Mandamus and the same would be considered and appropriate decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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