9911796707
TMI Blog2024 (11) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.06.2017, N/N. 1/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-2), Himachal Pradesh Govt. N/N. 11/2017 dated 30.06.2017, Himachal Pradesh Govt. N/N. 1/2017 dated 30.06.2017, N/N. 27/2018-Central Tax (Rate) dated 31.12.2018 and Himachal Pradesh Govt. N/N. 27/2018 dated 31.12.2018 - HELD THAT:- It is not in dispute that the judgment rendered in INDIA CEMENT LIMITED VERSUS STATE OF TAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate with Mr. Abhishek Verma, Advocate. For the Respondents: Mr. Balram Sharma, Dy. SGI with Mr. Rajeev Sharma, Advocate for respondents No. 1, 3 and 4. For the Respondent-State : Mr. Anup Rattan, A.G with Mr. Rakesh Dhaulta, Addl. A.G and Ms. Priyanka Chauhan, Dy. A.G. TARLOK SINGH CHAUHAN, ACJ (ORAL) The instant petition has been filed for grant of following substantive reliefs: i. Issue a wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16.02.2024 (Annexure P-11) and summon dated 15.03.2024 (Annexure P-15) being totally illegal erroneous and bad in law. iii. That the respondents may be directed to refund the amount already collected from the petitioner in form of above tax. 2. The question, which arises for consideration in this petition is whether there can be levy of GST on royalty paid by the mineral concession holder for an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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