Andhra Pradesh High Court - Amravati
(M/S Lakhwinder Singh vs Union Of India & Others} on 7 April, 2022
teesereteseced. £4345 IN THE HIGH COURT OF ANDNRA PRADESH: AT AMARAVATI (Special Original Jurisdiction) THURSDAY, THE SEVENTH DSY OF APRIL TWO THOUSAND AND TWENTY Ty PRESENT: THE HONOQURABLE SRI JUSTICE C. PRAVEEN KUMAR THE HONQURABLE SMT JUSTICE ¥ SUJATHA WRIT PETITION NO: 8424 OF 2022 Rehween: NUS Of Lakehml Balay Stone Crusiier, Sih Line, Chandramoul Nagar, Guritur, State of Andis Pradash, Rap. by Hs Managing Partner Mr.N.Chal a@liapal: Rao. Patitioner AND 1. The Assistant Commissioner (ST), Chdakaluripe! Circie, Guntur District, é The State of Andhra Pradesh, Rep. by ifs Principal Secretary, Revenue (OT) Deoarbnent, AP. Se cretanat, Velaganudi, Amaravatl, Respandents Petition under Article 220 of the Constilution of India praying that in the ciroumstances stated in the affidavit filed therewith, fhe High Court may be pleased ta issue Wnt of Mandamus or any other gomrogriate writ or order or cretion declan ing the action ¢ ee Jat respondent in issinng in timation of Tax Asceriained as hel my payable in Farm GST DROAOTA, dated 1802. 2622 fo ry the fax periad SO17-18 to 2027 0 "under the Central Goods and Service Tax Act 2017 and the State Goods and Services Tay Act S017, prapasing to levy CGST of Re 15.02 0444 and SGST of Rs.15.02 994/. on the Royally amount paid to the Government, under the CGST Aci and the SGST An, arc proposed nenaly under Section 73 of the GGST Act and SGST Act. as arbitrary, oortrary to the provisions of the CGST | P SGST Act 2077, without jurisdiction anc in vidlation of principles of natural justice and consequenily quash the Intimation of Tax Ascertainad as being payab le in Form SST BDRC-OVA, dated 18.02.2022 of the ist rasparel ent, ae null and void: iA NOs OF 2022 Fee tion under Section 187 OPC praying that in the aircumnstances slated im the affidavit Hed in suppes of the peti Hor, the High | Court may be dleased fo Susosned the © ape Tavan 1 of the Intynation of Tax Ascerlainad as hein "9 nayable in Form GST ORC- OIA, dated 18.02.2025 issued by the Jat respondent for the tax parind 2077-18 to 202 4- Se under the Central Goads and Service Tax Act 2017 and the State toads and Senice Tax Act 2017, pending disposal of the Writ Petiian No. 8427 of 2082, on the fle of ihe High Court The pation coming on for hearing, upon perusing ihe Petition and the affidavit im Support thersof and upan hearing the arguments of Me. Shaik Vaheeda Sushma, eamed counsel for the petitioner and learned Assistant Government Pleader for Conunercial Tax appearing for respondents, the Court made the following. 33 fied 3 . a SSL ENT Heard Ms. Shaik Vaheeda Sushma, iesrned counsel far fhe satiioner and earned Assistant Government Pleader for Commercial Tax appearing for respondent 4 3 Leamed counsel for the pelitioner would submit that the petitioner has already paid royally charges for the rrinerals extracted, bul stil, he has been ixsued the impugned order dated 18.02 2082 with regard in payment of GST on the sare minerals on which royally hae siraady bean paid. Learned caunse! subntted that in Mineral Arca Development Authority & Ors. Stes! Authority of India & Ors., ia0id) 4 SCO 486, afer nating the conflict between two earlier decisions of the Hon'ble Supreme Court, the mater has been referred to a Nine Judges Sench of the Hon'ble Supreme Court. Lagmed counsel furlher submits that after such reference, when imougned order for payment of GST was igsued, the matier was ance again carrsed fo Hom ble Supreme Court and im ane such case. being Wat Petition (Cai No O78 of 2024 (M/s Lakhwinder Singh Versus Union of India & Others}, ihe Hon'ble Supreme Coun ry RR 8 while tsgging the case with SLP (C) No ayaae of 2017, has passed interim orders staying payrnant of GST far grant of mining sass! royalty, Ho owas furher brought fo fhe notice of the Court that in similar rmatier in WIP Na fOd0? of 2021 (Nis. Venkata Sal Granites va. The Union of India and others}, interim stay has been grarted by thie Courl suspending the inougned show cause notice. Having considered the matter, sinos the very issue as to whether GST wauid te hargeahie on minerais on which already royally has bean paid is under consieration S before the Hon'ble Supreme Court, thers shall be interim stay as prayer! for. List along with WP No To40% of 2027. SD. KA TATA RAO y DEPUTY REGISTRAR (TRUE COPY! c ; For SE SECTION. ¢ SeRICER Ts, The Assistant Cormmissioner (87), Choilakalurinel MCs, Sourtur Disinod The Principal Secretary, Revenues (CT) Dena riment, § tate of Andhra Pradesh, AFP. Secrstanat, Val lagapudh Am sravali (1 & 2 by RPAD) One CO toe Ms Shak Vaheeda Sushrnie Advorate [ORUC) Ywo OGs fo QP far Commercial Tax, High Court Of Andhra Pradesh. [OUT] Two Shere COPIES KR oe « SRL HIGH COURT GPE & ¥SJ RATED OF OY 2028 NOTE; LIST ALONG WITH WOPLNo 10407 ORDERWP.No. 8424 of 2022
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