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TMI Blog2023 (9) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... idered and it was opined to be in the nature of tax. In view of the referred interim orders passed by Hon'ble Supreme Court and an interim order passed by a coordinate Bench of this Court , it is found that the petitioner has made out a case for interim relief. List after expiry of four weeks before the appropriate Bench along with M/s. A.D. Agro Foods Private Limited and other similar writ petitions. - Hon'ble Pritinker Diwaker,Chief Justice And Hon'ble Ashutosh Srivastava, J. For the Petitioner : Akshay Gupta For the Respondent : A.S.G.I.,C.S.C.,Gaurav Mahajan ORDER HON'BLE ASHUTOSH SRIVASTAVA, J. 1. Heard Sri Akshay Gupta, learned counsel for the petitioner and Sri Gaurav Mahajan, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. List along with SLP(C) No. 37326 of 2017. Until further orders payment of service tax for grant of mining lease/royalty by the petitioner shall remain stayed. 6. Learned counsel for the petitioner has invited our attention to another order dated 04.10.2021 in Writ Petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh Vs. Union of India Ors.), passed by Hon'ble Supreme Court, which is reproduced below :- Issue notice. Tag with SLP (C) No. 37326 of 2017. Until further orders, payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed. 7. Learned counsel for the petitioner further submits that the question with regard to the nature of royalty, has been referred to a larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 in India Cement Ltd. and Others vs. State of Tamil Nadu and Others (1990) 1 SCC 12, wherein, nature of royalty payment was considered and it was opined to be in the nature of tax, (in paragraph 34 of the report). Also, it has been shown that a similar controversy is engaging the attention of the Supreme Court in M/s Lakhwinder Singh vs. Union of India Ors. in Writ Petition (Civil) No. 1076 of 2021. On 04.10.2021, the Supreme Court has passed the below quoted order:- 1 Issue notice. 2 Tag with SLP(C) No 37326 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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