Amorous Trading India Private Limited Vs State of U.P.
Date: May 10, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Pritinker Diwaker, Saumitra Dayal Singh
Subject Matter
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…
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…