Allahabad High Court stays payment of GST for grant of mining lease/royalty

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...