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TMI Blog2022 (10) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of M/S. LAKHWINDER SINGH VERSUS UNION OF INDIA ORS. [2021 (11) TMI 336 - SC ORDER] had granted stay for payment of GST for grant of mining lease/royalty by the petitioner. Further, it has been followed consistently by various Courts including this Court. It is further seen that the impugned order is only a notice. The petitioner is directed to appear before the respondents and make his objections with necessary documents. The petitioner is directed to approach the second respondent within a period of 30 days from the date of receipt of a copy of this order and make his objections. Further , the second respondent is directed to consider the petitioner's objections and dispose the same in accordance with law following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry operations under the GST Act, 2017 and to pay the GST on the seigniorage fee paid by the petitioner to the Geology and Mining department. He further submitted that the said Act of levying GST has already been challenged before the Honourable Apex Court in W.P(Civil) No.1076 of 2021 in the case of M/S.Lakhwinder Singh Vs. Union of India and others, dated 04.10.2021 as well as before various other high Courts. The issue with regard to the royalty collected for the transport of minerals has been considered as tax or profit pentra, is pending before the Honourable 9 Judges Constitution Bench of the Honourable Supreme Court. Further, the Honourable Apex Court has granted stay for payment of GST for grant of mining lease/royalty by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the petitioner under Section 63 (assessment of Unregistered Person) of the Act. Thereafter, entry number 12 of the impugned order clearly mentioned that the petitioner has been called for giving his objections within 15 days from the date of receipt of the notice and thereafter, failing which assessment will be made under Best of Judgment under Section 63 of the GST Act, 2017 and penalty and interest will also be levied according to the provisions of the TNGST Act. Hence, it is only a notice. It is for the petitioner to file his objections along with supporting documents and citations referred by the petitioner. Thereafter, the State Tax Officer to consider and pass appropriate orders. 5.Considering the materials and perusal of the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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