The petitioner is challenging the constitutional validity of Section 174 Central Goods and Services Tax Act, 2017 is ultra virus the constitutional (101st) Amendment Act 2016 being violative of Article 14/19/265 of the Constitutional of India and also sought for quashing the show cause notice dated 09.07.2020.
Learned counsel appearing for the petitioner submits that similar issue is pending before Hon’ble Apex Court in SLP No.(C) 37236/2017. The Hon’ble Apex Court has granted the interim order for payment of service tax of the grant of Mining lease/Royalty, by the petitioner.
Following the interim order passed by Hon’ble Apex Court the Gujarat High Court has also passed the interim order regarding payment of service tax for grant of miming lease/Royalty by the member of petitioner’s society subject to petitioner filing of an undertaking.
His submission is placed on record and perused the order passed by the Hon’ble Apex Court as well as the order passed by the Gujarat High Court
In the light of discussion made at ground for granting of interim order. It is order that until further order, payment of service tax for grant of Mining Lease/ Royalty shall remain stayed subject to petitioner filing of the undertaker petitioner did not succeed in the petition, the petitioner would discharge the obligation for payment of service tax on the royalty.
The petitioner has filed I.A.No. 1/2020 seeking dispensation of production of certified copy of Annexure-A, C, D and E.
Accepting the reasons assigned I.A.No.1 /2020, production of certified copy of Annexure-A, C, D and E is dispensed for period of 8 weeks.”