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Case Law Details

Case Name : Md. Israil Vs Union of India & Ors. (Patna High Court)
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Md. Israil Vs Union of India & Ors. (Patna High Court)

The Patna High Court has scheduled a crucial hearing for January 30, 2024, concerning the contentious demand for 18% GST on the royalty for sand extraction. The case, titled Md. Israil Vs Union of India & Ors., revolves around the classification of royalty payments—whether they should be treated as a tax or a service. This decision could have significant implications for the mining sector and the application of GST in similar contexts.

The impugned demand originates from the Mining Department’s request, f

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