Allahabad HC stays GST demand on payment of royalty to conduct mining activity

Jitendra Singh Vs Union of India (Allahabad High Court) On merits, it has been submitted, no liability of GST may arise on payment of royalty to conduct mining activity. Reliance has been placed on a an interim order dated 15.11.2021 of this Court passed by a division bench in Writ Tax No. 475 of 2021 (M/s A.D. Agro Foods Pvt. Ltd. Vs. Union of India). It has been stated that the Supreme Court has disposed of Writ Petition (Civil) No. 1076 of 2021 on the ground of alternative remedy. Matter requires consideration, both on the issue of liability to pay GST and royalty as also as to jurisdiction...