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TMI Blog2024 (6) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... emed to be a consideration for service of grant of licence. In any event, it is seen that the impugned orders are based on an advance ruling under the Bihar Goods and Services Tax Act, 2017 which is also said to be challenged in CWJC No. 3531 of 2022. Post on 30.01.2024 along with CWJC No. 3531 of 2022. - HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE RAJIV ROY Appearance : (In Civil Writ Jurisdiction Case No. 4808 of 2021) For the Petitioner/s : Mr.Sanjeev Ranjan, Advocate For the UOI : Dr. K. N. Singh (ASG) Mr. Anshuman Singh, Sr. SC, CGST CX For the State : Mr. P.K. Shahi, Advocate General Mr. Vikash Kumar, SC-11 (In Civil Writ Jurisdiction Case No. 5710 of 2023) For the Petitioner/s : Mr. S.D. Sanjay, Sr. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Raman, Advocate For the State : Mr.P.K. Shahi, AG Mr. Vikash Kumar, SC-11 For the Mining Department: Mr. Naresh Dikshit, Advocate Ms. Kalpana, Advocate (In Civil Writ Jurisdiction Case No. 18206 of 2023) For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate Mr. Atal Bihari Pandey, Advocate Mr. Alok Kumar Jha, Advocate Mr. Mukund Kumar, Advocate Mr. Akash Kumar, Advocate Mr. Aditya Raman, Advocate For the Mining Department: Mr. Naresh Dikshit, Advocate Ms. Kalpana, Advocate For the Respondent/s : Mr. P.K. Shahi, AG Mr. Vikash Kumar, SC-11 ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE ) Impugned demand, in the above writ petitions, made by the Mining Department, was on the request made by the Joint Commissioner, State Taxes Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id interim order is produced as Annexure-P/7 in CWJC No. 17700 of 2023. 4. Learned Advocate General would submit that the interim order passed is with respect to earlier regime and as of now the definition of service is anything other than sale of goods . It is also pointed out that there are orders passed, refusing the interim stay. For example, in Special Leave to Appeal (C) No. 13066/2021 and Special Leave Petition (Civil) Diary No. 4399/2022 , filed against the orders of High Court of Judicature for Rajasthan at Jaipur, no stay has been granted. 5. We are of the prima facie opinion that when royalty has been declared to be a tax by a Seven-Judge Bench, as of now the same cannot be deemed to be a consideration for service of grant of lic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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