GST on Royalty on Mining: Allahabad HC directs Assessee to Reply to SCN

Ashish Pandey Vs Union of India (Allahabad High Court) Heard Mr. Kartik Seth and Mr. Ambar Singh, learned counsel for the petitioner and Mr. Shiv P. Shukla, learned counsel for the respondent no.1, learned State Counsel appearing on behalf of respondent no.2 and Mr. Digvijay Nath Dubey, learned counsel representing the respodent no.3. Submission of learned counsel for the petitioner is that in terms of the provisions contained in Goods and Service Tax Act no goods and services tax is leviable on the amount of royalty paid for undertaking mining operations in respect of minor minerals. He has a...