GST on Royalty paid on Mining ––-- The petitioner submitted that he has already paid royalty charges for the minerals extracted, but still, he has been issued the impugned notice, dated 10.01.2022, with regard to payment of GST on the same minerals on which royalty has already been paid. The counsel placed its reliance upon the decision in the matter of Mineral Area Development Authority & Ors. Steel Authority of India & Ors., and further the matter has been referred to a Nine Judges Bench of the Hon’ble Supreme Court. The counsel also relied the decision in the matter of M/s. Lakhwinder Singh Versus Union of India & Others, The court observed that since the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid is under consideration before the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court stayed the proceedings and listed it along with W.P.No.10407 of 2021.