Gujarat HC stays coercive action over GST on royalty payments

Rainbow Infrastructure Vs Union of India & Ors. (Gujarat High Court) In the case of Rainbow Infrastructure vs. Union of India & Ors., the Gujarat High Court addressed a petition concerning a show cause notice issued under Section 74 of the Gujarat Goods and Services Tax Act, 2017. The notice and subsequent order were issued for the levy of GST on the royalty payments made by the petitioner for a quarry lease granted by the State Government. The petitioner argued that the GST levied on the royalty was inappropriate, especially since similar cases are pending before the Court, including ...