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 allege

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