Andhra Pradesh High Court - Amravati
Pelion Under Section 154 Cpc Pra Aying ... vs Lakhwinder Singh Versus "Union Of India ... on 21 April, 2022
(SHOW CAUSE NOTICE BEFORE ADMISSION) IN THE HIGH COURT OF ANONRA PRADESH AT AMAR (SPECIAL ORIGINAL JURISDICTION) THURSDAY, THE TWENTY FIRST DAY OF APRIL: TWO THOUSAND AND TWENTY TWO PRESENT: THE HONOURASLE SRI JUSTICE C.PRAVEEN KUMAR ' AND THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 10840 OF 2022 Sehveen: Mis. Gruha Lakshmi Stone Crusher, 684, Sione Crusher Road, | Vankayaiapandy, Edlapadu Mandal Guntur District, State of Andhra Pradesh, Rep. by is Propriatar Mr Nageewara Mao. ..Patiioner AND 1. The Depuly Assistant Comrnigsioner (ST), Chilakal luripet Cirde, Guntur District. 2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (OT3 Qeparimant, AP. Seorsiarial, Velagapudi, Amaravatl. oe . . Reapondenta WHEREAS the Feliicner above named through fs Advocate Mis. Shaik | Veheada Sushma presented this Petition under Article 228 of the Constitution of India praying that in the circurnstances stated In the affidavit fied therewith, the High Court may be pleased fo issue Writ of Mandamus or any other appropriate writ ar order or direction declaring the action of the J". respondent in issuing intimation of Tax Asceriaingd ag being payable in Form GST ORC-O1A, dated 01.02.2022 for the fax period 2017-18 to 2021-22 under the Cantral Goods ancl Service Tax Act ZO1Y and the Mate Goods snd Service Tax Act 2047, proposing fe levy COST of Rs.2.34 245) and SGOT of Rs.2,34,245/ on the Royalty amount paid to the Govern AME, under the CGST Act and the SGST Act, anc proposed penaliy under Section 74 of the CGST Act and SGST Act, as arbitrary, contrary fo the provisions of the CGST / SGST Act 2077, without jurisdiction and in violation of orincisies of natural fasta and consequaniy quash the intimation of Tax Ascariained as being payable in Form GST DRO-OTA, | dated 01.02.2025 of the 1 reapondent, as ull and void AND WHEREAS the High Court upon perusing the pefiiun and affidavit fled herein and upon hearing the aTGUITES of Ms. Shaik Vaheeda Sushma, Acvonate for the Peliioner and of GP for Cammercial Tax for Rescondent Nos.1 & 2, directed issue af notice fo fhe Respondenis herein to show cause as te why this WRIT PETITION should not be admitted. fs You viz: . 1. The Deputy Assistant Commissioner (S73, Ghilakaluripet Crete, Guntur Daatict. é. The Prinnipal Secretary, Revenue (CT) Daparime ni, State of Andhra Pradesh, A, Secretariat, Velagapud), Amaravati are be 'and hereby direntad fo shaw cause. either appearing in person or through an Advocate, as io why In the circumstances: get out in the petition ane the affidavit fied therewith (copy ericlosed) this WRIT PETITION should not be admitie iA NO: 1 OF 2022 Pelion under Section 154 CPC pra aying that in the circumstances stated in the affidavit fled in support of the writ petition, the High Court may be pleased to Suspend the Operation of the intimation of Tax Ascerlained as bsing payable in Form GST ORCA, dated 01.02.2022 issued by the 1° respondent for the tax period 2017-18 to 201-22 under the Central Goods and Service Tax Act 2017 and the State Goods and arvice Tax Act, 2047, pending dissosal oF AAR Po NO. 108 TO of 2022, on the fle of the Mi High four, "The Gourt made the following; ORDER:
"Notice before Admission.
Heard Sri BR. Gop! Mohan, learned counsel for the petitioner, and the isarned Government Pleader for Commercial Tax appearing for the respondents tand 2. bs Learned counsel for the pelitionar would submit that the petitioner has already paid royalty charges for the minerals extracted, but stil, he has been issued the impugned order with regard fo payment of GST on the same minerals en which royalty has already been oaid. Learned counsel submitied that in Mineral Area Development Authority & Ors. Stee! Authority of india & Ore. (2074) 4 80 480 after noting the conflict between two earlier decisions of the Hon'ble Supreme Court, ie matter has bean referred to a Nine Judges Bench of the Non'hle Supreme Court. | «Learned counsel further submits thet after such referance, when impugned order for payment of GST was issued, the matter was once again carried fo Hon'ble Supreme Court and in ane such case, being Writ Petition (Civil) No. TTS of 2029 (vs. Lakhwinder Singh Versus "union of India & Others), the Han'bie Supreme Court while tagging the case with SLP iG} No.37a28 of 2017, has passed interim orders staying payment of GST for grant of mining lease! royalty.
_ ft was further brought to the notice of the Court that in similar matter in W.P.No.10407 of 2021 (M/s, Venkata Sai Granites vs. The Union of india and others}, ivterim atay has bean granted by this Court suspending the impugned show cause notice, on , Having considered the matter, since the very issue as fo whether GST wanuid be chargeable an minerais an which already royalty has been paid is under conaiieration before the Hon'hle Supreme. Gourt, there shall be interim stay as prayed for. i -
List along with WLP.No. 1Q407 of 2021." ee So mere ee
- Sd/. 8K. MO. RAF ASSISTANT REGISTRAR FTRUE COPYS ae gE. SECTION c OFFI ICER TO, gh Ste ttetcinencttnnnntitas ae . The Deputy Assistant Cammission Chigkaluripat Circle "Guntur Distr at. s. The Principal Secretary, Revenue (CT) Dap jariment, State of Andhra Pradesh, AP, secre Vedagapudi, Amar aravati i? & 3 by RPAD- slong with @ napy of pation and Affidavit } .
3, One Co to Sri. Shak Vaheecda Sush
4. One OC to Ga R. Goo Mohan, Adve & Two OCs to GP for Commercal Tax _& Two spare capies. .
fount of Andhra Pradesh. [QUT] HIGH COURT ~ CPR. & V5.) DATED: SU04/2022 ORDER NOTICE BEFORE ADMISSION LIST ALONG WITH WP.No. 10407 OF 2021 WP.No.1dst6 of 8022 INTERIM STAY So:
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