9911796707
TMI Blog2024 (11) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... 017, 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 [ 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N VAIDYA, JUDGE. For the Petitioners: Mr. Arvind Sharma, Advocate. For the Respondents: Mr. Balram Sharma, Dy. S.G.I. with Mr. Rajeev Sharma, Advocate, for respondents No. 1 and 3. For the Respondents No. 2 and 4: 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.Gs.,. JUSTICE TARLOK SINGH CHAUH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... just, unconstitutional and without authority of law. ii. Issue a writ in the nature of Certiorari for quashing the Notices dated 09.12.2022 (Annexure P-15), 09.01.2023 (Annexure P-16) and Summons dated 06.01.2023 (Annexure P-17) and 12.04.2023 (Annexure P-18) under Section 70 of the CGST Act, 2017, issued in pursuance to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 (Annexure P-5), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings emanating from Notices dated 09.12.2022 (Annexure P-15), 09.01.2023 (Annexure P-16) and Summons dated 06.01.2023 (Annexure P-17) and 12.04.2023 (Annexure P-18), in the interest of justice. v. Stay the levy of GST/Service Tax on Mining Royalty payable in respect of mining charges and other allied charges/cess under a mining concession granted by the State, during the pendency of the present wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of India anr., 2024 INSC 554 , wherein it has been held that royalty is not a tax. Therefore, the respondents are well within their rights to levy GST on the royalty paid by the mineral concession holder for any mining concession granted by the State. 6. Consequently, the orders impugned herein i.e. notices (Annexure P-15) dated 09.12.2022 (Annexure P-16) dated 09.01.2023 and summons (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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