GST on Mining Activities ——–The petitioner challenged the appeal order arising from the earlier order dated 18.06.2018 passed under Section 73. The petitioner submitted that no liability of GST may arise on payment of royalty to conduct mining activity. Reliance has been placed on a an interim order dated 15.11.2021 of this Court passed by a division bench in the matter of M/s A.D. Agro Foods Pvt. Ltd. Vs. Union of India. The court observed that the matter requires consideration.

Held that:- The Hon’ble High Court listed the matter on 07.09.2022 and stayed the demand of GST and payment of royalty pursuant to the orders, until further orders.