Case LawW.P. No.16624 of 2024
P. Saravanan Vs State Tax Officer
- Court:
- High Court
- Bench:
- Madras
- Date:
- July 8, 2024
- Type:
- Writ Petition
- Members:
- SENTHILKUMAR RAMAMOORTHY
Subject
Adjudication on GST on Mining Lease deferred pending SC’s ruling
Summary
The case of P. Saravanan Vs State Tax Officer delves into the issue of whether GST should be levied on payments made for mining leases to the government. The petitioner argues that such payments should be exempt from GST based on Notification No. 13/…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this writ petition, the petitioner has assailed the impugned order levying GST in respect of the mining lease amount paid by the petitioner to the Government. 2. Learned counsel for the petitioner relies on Notification No.13/2017 – Central Tax (Rate) insofar as the claim relates to GST on mining lease and points out that services suppl…