ASHISH PANDEY Vs. UOI

JUDGEMENT

(1.) Heard Mr. Kartik Seth and Mr. Ambar Singh, learned counsel for the petitioner and Mr. Shiv P. Shukla, learned counsel for the respondent no.1, learned State Counsel appearing on behalf of respondent no.2 and Mr. Digvijay Nath Dubey, learned counsel representing the respodent no.3.

(2.) Submission of learned counsel for the petitioner is that in terms of the provisions contained in Goods and Service Tax Act no goods and services tax is leviable on the amount of royalty paid for undertaking mining operations in respect of minor minerals.

(3.) He has also drawn attention of this Court towards various orders passed by this Court where challenge was made to the show cause notice akin to the show cause notice which is under challenge in this petition. One such order passed by the coordinate Bench of this Court is the order dtd. 28/1/2022 passed in Writ Tax No.11 of 2022.