Case Law Details
Case Name : Amorous Trading India Private Limited Vs State of U.P. (Allahabad High Court)
Appeal Number : Writ Tax No. 606 of 2023
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Amorous Trading India Private Limited Vs State of U.P. (Allahabad High Court)
The Allahabad High Court recently made a significant decision regarding the payment of Goods and Services Tax (GST) for mining lease and royalty. In this article, we will delve into the details of the case “Amorous Trading India Private Limited Vs State of U.P.” and the implications of the court’s decision.
Detailed Analysis:
- Nature of Royalty Payment: The crux of the petitioner’s argument was that royalty payment is not a consideration for goods or services but rather a tax. This distinction is vital in determining whether GST is applicable. They relied on the India Cement Ltd. case, where the Supreme Court had previously opined that royalty payment is akin to tax.
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