9911796707
TMI Blog2024 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 TAMIL NADU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHIEF JUSTICE. AND HON BLE MR. JUSTICE SATYEN VAIDYA For the Petitioner: Mr. Arvind Sharma, Advocate. For the Respondents: Mr. Balram Sharma, Dy. S.G.I. with Mr. Rajeev Sharma, Advocate, for respondents No. 1, 3 and 4. For the Respondent No. 2: Mr. Anup Rattan, A.G. with Mr. Rakesh Dhaulta, Mr. Pranay Pratap Singh, Mr. Sushant Kaprate, Addl. A.Gs., Mr. Arsh Rattan and Ms. Priyanka Chauhan, Dy. A.G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the State is illegal, unjust, unconstitutional and without authority of law. ii. Issue a writ in the nature of Certiorari for quashing the Notices dated 15.12.2022 (Annexure P-17), 22.06.2023 (Annexure P-19), 12.10.2023 (Annexure P-20) issued in pursuance to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-5), Notification No. 1/2017 Central Tax (Rate) dated 28.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition. 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 any mining concession granted by the State. 3. This petition was based upon the judgment rendered by Seven-Judge Bench of the Hon ble Supreme Court in India Cement Ltd. and ors. vs. State of Tamil Nadu and ors. (19901) 1 SCC 12 , wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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