Levy of GST— In the instant case, the petitioner has submitted that as per the decision of the Hon’ble Supreme Court rendered in the case of India Cement Ltd. Etc. Vs. State of Tamil Nadu Etc., the royalty is separate and distinct from the land revenue and it is not related to the land as a unit, as such, no tax is to be paid upon the royalty.

Petitioner has further submitted that the Hon’ble Supreme Court in Special Leave to Appeal arising out of judgment of this Court rendered in the case of Udaipur Chamber of Commerce and Industry Vs. Union of India has already stayed payment of service tax for grant of mining lease/royalty. Notice issued to respondent returnable on 5.7.2022.

Held that— the respondents are restrained from recovery of GST on the royalty paid on account of excavation of sand for brick and further proceedings shall remain stayed.