9911796707
TMI Blog2024 (10) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Having heard the learned counsel for the parties and having gone through the records, it is undisputed fact that against the order impugned, the appeal lies and, as such, instead of availing the alternative remedy available under the statute, the petitioner has approached this Court by filing this writ application, which cannot be sustained. Without expressing any opinion on the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 (Annexure-3) for the period 2019- 20 passed by respondent no. 2 including the summary of show cause notice issued in Form GST DRC-01 dated 03.05.2023, GST on amount of Royalty paid by petitioner to the State of Jharkhand has been levied in respect of mining lease of Stone Boulders executed in favour of petitioner by the State of Jharkhand and for declaring that no GST is leviable on the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und Contribution paid by the petitioner pursuant to mining lease granted in favour of the petitioner for excavation of stone in respect of its mines located in the State of Jharkhand. 3. Learned counsel for the petitioner contended that the order cannot sustain in the eye of law in view of the fact that the imposition of tax is absolutely not in consonance with the provisions of law and consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, instead of availing the alternative remedy available under the statute, the petitioner has approached this Court by filing this writ application, which cannot be sustained. Without expressing any opinion on the merits of this writ application, this writ application stands disposed of, by permitting the petitioner to pursue the remedy before the appropriate authority in accordance with law. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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