GST on Royalty paid  ——–The petitioner counsel submitted that in terms of the provisions contained in the Act, no GST is leviable on the amount of royalty paid for undertaking mining operations in respect of minor minerals. The court observed that in the meantime the petitioner shall submit reply to the show cause notice dated 23.03.2022 which is under challenge and the proceedings pursuant to the said show cause notice shall go on. The respondents shall file their counter affidavit within four weeks.

Held that:- The Hon’ble High Court directed that till the next date of listing, no final orders shall be passed by the authority concerned.