GST on Royalty —---The petitioner prayed for quashing the purported clarification with respect to levy of GST on mining activity w.e.f. 01.07.2017 as contained in item H6 of the Press Release issued pursuant to the 45th meeting of the GST Council on 17.09.2021; for quashing the proceedings initiated by notices dated 7.1.22 and 18.1.22 issued under Section 74(1) of the GST Act. The counsel for the petitioner placed reliance on various decisions and submitted that the question with regard to the nature of royalty is pending for decision. The court observed that since in similar matters, interim orders have been passed by this Court in the light of interim orders passed by Hon'ble Supreme Court, therefore, the petitioner is also entitled for interim relief.

Held that:- The Hon’ble High Court as an interim measure, stayed the demand notices dated 07.01.2022 and 18.01.2022 for the months July 2017 to March 2018 under Section 74(1) of the Act.