GST on Royalty ——–The petitioner prayed for quashing the impugned orders dated 8.2.22, 21.4.22, 20.04.22, 17.1.22, and 17.1.22 for the period Feb-Mar20, Apr-Nov 20, Mar 21, June 21 and July 21 passed under Section 74(9) of the  Act. As per impugned order the petitioner has not paid GST on the amount of royalty. The petitioner denies his liability of G.S.T. on royalty. The court relied on the decision in the matter of M/S Silverline Automobiles Vs. State Of U P And 3 Others. 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 stayed the demand notices dated 07.01.2022 and 18.01.2022 until further orders.