Case Law Details
RQS Mining Private Limited Vs Commissioner of State Tax (Jharkhand High Court)
Let the instant matter be tagged along with W.P (T) No. 432/2021 and analogous cases as it relate to common issue i.e. levy of GST on royalty upon the petitioner who is the lessee of minor minerals in the District of Sahebganj.
2. Petitioner has sought quashing of the show-cause notice dated 28.05.2022 issued by the Respondent No. 2 (Annexure-1), whereby the Deputy Commissioner of State Tax, Sahebganj Circle, Sahebganj has asked the petitioner to file reply as to why taxes to the tune of Rs. 2,58,577.92 be not levied upon him for the period July 2017 to March 2018 on account of GST on royalty.
3. Learned counsel for the petitioner submits that this Court vide order dated 20.04.2022 passed in a batch of writ petitions led by W.P.(T) No. 432 of 2021 in the case of M/s Mandhan Minerals Corporation Vrs. Union of India and others have been pleased to grant interim protection from levy of GST on royalty. It is submitted that the issue being common, similar interim protection may be granted to the petitioner pending final adjudication.
4. Learned counsel for the Respondent State submits that counter affidavit has already been filed. Two weeks time is allowed to the learned counsel for the petitioner to file rejoinder, if necessary.
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