Rohinton Fali Nariman & Sanjay Kishan Kaul, JJ.

Mr. Ranjan Gogoi, Mr. Abhay Manohar Sapre And Mr. Navin Sinha
Amicus Curiae : Mr. Shyam Divan, Sr. Adv.(A.C.), Mr. A.D.N Rao, Adv. (A.C.) And Mr. Siddhartha Chowdhury, Adv. (A.C.)
For parties : Mr. Prashant Bhushan, Adv. Mr. Govind Jee, Adv. Mr./Ms. Sahana B.V.,Adv. NMDC Mr. Ranjit Kumar, SG Mr. K. Raghavacharyulu, Adv. Mr. Kailash Pandey, Adv. Mr. Ranjeet Singh, Adv. For Gaichangpou Gangmei, AOR.
State of Karnataka : Mr. Raju Ramchandran, Sr. Adv.,  Ms. Anitha Shenoy, Adv. Mr. Ishwar Mohanty, Adv. Ms. Srishti Agnihotri, Adv.
IA 76163, 76167 : Mr. Huzefa Ahmadi, Sr. Adv. Mr. P.H. Phanindra,Adv. Mr. Ninad Laud, Adv. Mr. Karan Mathur, Adv. Mr. Anjuman Tripathy, Adv. Mr. Ivo D'Costa, Adv. Mr. Jayant Mohan, Adv.
FIMI (SOUTH) : Mr. Huzefa Ahmadi, Sr. Adv. Mr. Aditya Narayan, Adv. Mr. Rohit Sharma, Adv. Mr. Kumar Dushyant Singh, Adv.
IA 270 : Mr. Fali S. Nariman,Sr.Adv. Mr. Sunil Dogra, Adv. Mr. Vivek Vishnoi, Adv. Mr. Abhishek Sharma, Adv. Mr. Subhash Sharma, Adv. Mr. Rishikesh Madhav, Adv.
IA 271 : Mr. Krishnan Venogopal, Sr. Adv. Mr. Uday Tiwari, Adv. Mr. A. Raghunath, Adv. Mr. Yogamaya M.G., Adv.
IA 273 : Mr. Kapil Sibal, Sr. Adv. Mr. Chandra Uday Singh, Sr. Adv. Mr. Rajat Jariwal, Adv. Mr. Aakash Bajaj, Adv. Mr. Sanjeev K.Kapoor, Adv. For M/s. Khaitan, Adv. Mr. Maninder Singh, ASG Mr. Sarad Kumar Singhania, Adv. Mr. Asha G. Nair, Adv. Mr. R. Balasubramanian, Adv. Mr. G.S. Makker, Adv. Ms. Pinky Anand, ASG Mr. G.S. Makker, AOR. Mr. Rajesh Ranjan, Adv. Mr. Kabir Hathi, Adv. Ms. Asha Gopalan Nair, Adv. Ms. Saudamini Sharma, Adv. Mr. Sumit Teterwal, Adv.
CBI : Mr. Maninder Singh, ASG Mr. Rajiv Nanda, Adv. Mr. R. Balasubramaniam, Adv. Mr. P.K. Dey, Adv. Mr. N.K. Karhail, Adv. Mr. Raj Bahadur, Adv. Mr. M.K. Maroria, Adv. Mr. Maninder Singh, ASG Mr. Nalin Kohli,Adv. Mr. Col.R.Bala, Adv. Ms. Vimla Sinha,Adv. Mr. Prabhas Bajaj, Adv. Mr. Akshay A., Adv. Mr. Inderjeet Singh, Adv. Ms. Vishakha Ahuja,Adv. Mrs. Anil Katiyar, Adv.
IA.72931 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR
IA.83141 : Mr. Maninder Singh, ASG Ms. Purnima Jauhari, Adv. Ms. Seema Patnaik, Adv. Mr. Prakash Kumar Singh, AOR
IA 33454,33459 : Ms. Indu Malhotra, Sr. Adv. Mr. Vikas Mehta, AOR Mr. Tanvir nayar, Adv. Ms. Amrita Sanghi, Adv. Mr. Kunal Chatterji, Adv. Mr. Chanchal K. Ganguli, Adv. Mr. Dinesh Kumar Garg, AOR Ms. Rachna Gandhi, Adv. Mr. Balaji Srinivasan, Adv. Ms. Vaishnavi Subrahmanyam,Adv. Mr. Bhavanishankar V.Gadnis,Adv. Mr. Mohan Jayant,Adv. Ms. Ranjeeta Rohatgi, Adv. Mr. Ajay Singh, Adv. Dr. Sushil Balwada, Adv. Mr. S.S. Shamshery, AAG Mr. Amit Sharma, Adv. Mr. Sandeep Singh,Adv. Mr. Ankit Raj, Adv. Ms. Indira Bhaskar,Adv. Ms. Ruchi Kohli, AOR

JUDGMENT

I.A. No.56590 of 2017

After hearing the learned counsel for the applicant Shri Huzefa Ahmadi and Shri Shyam Divan, learned amicus curiae, we direct the Monitoring Committee to take necessary action to enable the lessee to claim and obtain input tax credit under the Central Goods and Services Tax Act, 2017. We specifically direct that the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act.

We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required.

With the aforesaid directions I.A. No.56590 of 2017 is disposed of.

I.A. No.72931 and 83141 of 2017

We have heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017.
In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap.

Requisite application in terms of the above may be filed on or before 10th October, 2017 when the matter will be taken up next.

List these applications on 10th October, 2017.

I.A. Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 76163, 76167 , 90523, and 98421

List these applications on Tuesday i.e. 10th October, 2017.

I.A. Nos. 90519, 33454 and 33459

On being mentioned, I.A. Nos. 33454 and 33459 are taken on board.

List these applications on Wednesday i.e. 11th October, 2017.