9911796707
TMI Blog2023 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... Identical issue decided in the case of M/S JITENDRA SINGH VERSUS UNION OF INDIA AND 5 OTHERS [ 2022 (5) TMI 533 - ALLAHABAD HIGH COURT ] where it was held that Matter requires 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. Petitioner prays for and is granted six weeks' time to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the Tribunal has yet not been constituted, the present writ petition is being entertained. Challenge has been raised to the First Appeal Order dated 02.07.2021 arising from the earlier order dated 18.06.2018 passed under Section 73 of the U.P. GST Act, 2017. Second, challenge has been raised to the ex parte order dated 23.06.2021 passed by the State GST authority pursuant to a notice dated 15.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration 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 sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, demand of GST and payment of royalty pursuant to the orders dated 02.07.2021 and 23.06.2021 as also proceedings pursuant to the notice dated 15.03.2021 shall remain stayed. Learned counsel for the petitioner further ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
