GST on Mining Royalty: Rajasthan HC Grants Interim Protection

Shree Basant Bhandar Int Udyog Vs Union of India (Rajasthan High Court) This bunch of writ petitions primarily involves the issue of permissibility of raising demand of GST on royalty. The petitioners in these petitions have challenged the notifications whereby, royalty paid by them on mining activity is being subjected to GST and/or notices issued for alleged incriminating discrepancies in returns after scrutiny and analogous proceedings. In the case of M/s Shivalik Silica Vs. Union of India & Ors. (D.B. Civil Writ Petition No.14849/2021) decided on 17.12.2021, Division Bench of this Cour...