Case LawWrit Tax No. 606 of 2023
Amorous Trading India Private Limited Vs State of U.P.
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- May 10, 2023
- Type:
- Writ Petition
- Members:
- Pritinker Diwaker, Saumitra Dayal Singh
Subject
Payment of GST for grant of mining lease/royalty stayed until further orders
Summary
The case refers to the issue of whether royalty payment for mining sand should be subject to GST under the consideration of the nature of the payment. The petitioner argues that royalty payment for mining sand should not be subject to GST. The petiti…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Krishna Agrawal, learned counsel for the revenue. 2. Upon the matter being taken up, learned counsel for the petitioner has vehemently urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner…