Andhra Pradesh High Court - Amravati
Prp Granites Kotagram Village vs The State Of Ap on 27 September, 2022
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
MAIN CASE No.: W.P.No.31435 of 2022
PROCEEDING SHEET
Sl.No
ORDER
DATE
1. 27.9.2022 CPK, J & AVRB, J Heard Sri V. Sai Kumar, learned counsel for the petitioner, learned Assistant Government Pleader for Commercial Tax appearing for respondent Nos.1 and 2, Sri Harinath, learned Deputy Solicitor General appearing for respondent No.3, and the learned Assistant Government Pleader for Mines and Geology appearing for respondent No.4.
Learned counsel for the petitioner would submit that the petitioner has already paid royalty charges for the minerals extracted, but still, he has been issued the impugned order dated 11.04.2022 with regard to payment of GST on the same minerals on which royalty has already been paid. Learned counsel submitted that in Mineral Area Development Authority & Ors. Steel Authority of India & Ors., (2011) 4 SCC 450, after noting the conflict between two earlier decisions of the Hon'ble Supreme Court, the matter has been referred to a Nine Judges Bench of the Hon'ble Supreme Court. Learned counsel further submits that after such reference, when impugned order for payment of GST was issued, the matter was once again carried to Hon'ble Supreme Court and in one such case, being Writ Petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh Versus Union of India & Others), the Hon'ble Supreme Court while tagging the case with SLP (C) No.37326 of 2017, has passed interim orders staying payment of GST for grant of mining lease/ royalty.
It 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), interim stay has been granted by this Court suspending the impugned show cause notice.
Having considered the matter, since the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid is under consideration before the Hon'ble Supreme Court, there shall be interim stay as prayed for.
List along with W.P.No.10407 of 2021.
___________ CPK, J ___________ AVRB, J MP