GST on Royalty —–––- The petitioner challenged impugned notice dated 11.08.2022. The counsel for the petitioner submitted that the respondents are insisting and compelling the petitioner to register the quarry operations under the GST Act and to pay the GST on the seigniorage fee paid by the petitioner to the Geology and Mining department. He placed reliance upon the decision in the case of M/S.Lakhwinder Singh Vs. Union of India and others, dated 04.10.2021. The court observed that the Honourable Apex Court in the case of M/S.Lakhwinder Singh Vs. Union of India and others had granted stay for payment of GST for grant of mining lease/royalty by the petitioner. The impugned order is only a notice.

Held that:- The Hon’ble High Court directed the petitioner to appear before the respondents and make his objections with necessary documents, within a period of 30 days. Further, directed the second respondent to consider the petitioner's objections and dispose the same in accordance with law following the judgment of the Hon'ble Apex Court (cited Supra). Till such time, Status quo to be maintained by the respondents.