Case Law Details
Oil and Gas Natural Corporation Limied (“ONGC”) Vs Union of India (Madras High Court)
An order has passed holding the issue adverse to interests of petitioner. So, prayer of petitioner for a mandamus forbearing respondents from levying, collecting or recovering GST does not arise.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Read this order in conjunction with earlier order dated 13.06.2022. Pending writ petition, the respondents were directed to hear the petitioner and pass orders on the taxability of royalty paid by the petitioner under the Oilfields (Regulation and Development) Act, 1948 read with the Petroleum and Natural Gas Rules, 1959, under the provisions of the Goods and Services Tax Act, 2017. Pursuant to the directions issued, an order has come to be passed on 24.06.2022, a copy of which is placed on file, holding the issue adverse to the interests of the petitioner.
2. In light of the same, the prayer of the petitioner for a mandamus forbearing the respondents from levying, collecting or recovering GST does not arise.
3. Recording the aforesaid, this writ petition is closed. Liberty, as sought for, is granted to the petitioner to challenge order dated 24.06.2022, in accordance with law. Connected miscellaneous petition is closed. No costs.
