GST on Royalty ---––– The petitioner prayed for issuing a writ, or directions declaring the 3rd respondent’s notice under Section 73, asking the petitioner to pay GST as arbitrary, illegal, ultra vires and unconstitutional. The counsel for the petitioner submitted that he has been sent notice dated 02.12.2021 with regard to the charging of GST on the minerals on which royalty has already been paid. He relied upon the decision in respect of Mineral Area Development Authority & Ors. Steel Authority of India & Ors., (2011) 4 SCC 450 and the decision in the case of M/s. Lakhwinder Singh Versus Union of India & Others. The court observed that the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid is actively under consideration before a Nine Judges Bench of the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court listed the matter after disposal of Writ Petition (Civil) No.1076 of 2021 and SLP(C) No.37326 of 2017 and directed that in the meantime, there shall be stay of the notice dated 02.12.2021.