Jharkhand HC Dismissed Writ Due to Availability of Statutory Appeal on GST Royalty Demand

Star India Industries Vs State of Jharkhand (Jharkhand High Court) The Jharkhand High Court heard a writ petition challenging an order dated 06.06.2023 for the tax period 2019–20, along with the summary of show cause notice in Form GST DRC-01 dated 03.05.2023. The petitioner sought quashing of the demand levying GST on royalty and District Mineral Fund contributions paid to the State of Jharkhand under a mining lease for stone boulders. It was contended that no GST was leviable on such payments and that royalty could not be treated as consideration for any alleged service related to assignme...