Case Law Details
Falgungiri Mines Vs Union of India And 4 Others (Allahabad High Court)
For the reasons contained in the leading case being Writ Tax No. 475 of 2021, the demand of GST on the royalty payable by the petitioners shall remain stayed
In the case of Falgungiri Mines vs. Union of India & Others, the Allahabad High Court has temporarily stayed the GST demand on mining royalties payable by the petitioners. This decision aligns with the ongoing Supreme Court review in SLP (C) No. 37326 of 2017, where a stay was also imposed on GST for mining royalties. The Allahabad High Court acknowledged that the matter, similar to a related case (Writ Tax No. 475 of 2021), requires further examination. The Court has directed that counter affidavits be submitted within four weeks, with rejoinders due two weeks after that. Until a final decision is made, the GST demand remains on hold, reflecting the Court’s intention to resolve this issue in conjunction with the pending case.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard learned counsel for the petitioner, Ms. Priyanka Midha, learned counsel appearing on behalf of respondent nos. 2 and 4
2. It has been informed by the parties that the issue with regard to the fact as to whether GST was to be paid on the royalty as was payable by the miners was engaging the attention of the Supreme Court in SLP (C) No.37326 of 2017. Learned counsel for the petitioners has also stated that in the SLP the payment of the GST on royalty paid for mining had been stayed.
3. Upon hearing learned counsel appearing on behalf of the parties, it appears that at the matter requires consideration and the affidavits are required to be exchanged between the parties.
4. Accordingly, let the counter affidavit be filed within four weeks; rejoinder affidavit if any, within two week thereafter.
5. Similar issue raised in the present petition is already engaging attention of this Court in Writ Tax No. 475 of 2021. Accordingly, list this case along with the Writ Tax No. 475 of 2021 on the date fixed therein.
6. In the meantime, for the reasons contained in the leading case being Writ Tax No. 475 of 2021, the demand of GST on the royalty payable by the petitioners shall remain stayed.
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