Case Law Details
Case Name : Lakhwinder Singh Stone Crusher Vs Union of India & ors. (Himachal Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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Lakhwinder Singh Stone Crusher Vs Union of India & ors. (Himachal Pradesh High Court)
In Lakhwinder Singh Stone Crusher Vs. Union of India & Ors., the Himachal Pradesh High Court addressed whether Goods and Services Tax (GST) can be levied on mining royalty paid by mineral concession holders for state-granted mining rights. The petitioner challenged various notifications and notices that imposed GST on the royalty, arguing that such royalty was a tax and, therefore, should not be subject to GST. This argument was based on the Supreme Court’s 1990 decision in
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Author Bio
Sir,
This judgment is against the Ratio decidendi of Hon’ble Supreme court 9 Judge bench (8:1)
decision. Refer my article titled “Royalty on Mines─Whether State has authority to levy GST─No authority under GST Act” (2024) J.K.Jain’s GST & VR, pages A9-A10 as well as my analysis on HC Judgment in the same magazine on page No.256, which needs rectification/Review. My another article was also published on the Tax Guru Site dated 21.12.2024.
CA Om Prakash Jain s/o J.K.Jain, Jaipur
Tel 9414300730/9462749040/0141-3584043