Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

The  Allahabad High Court  bench of  Justice Devendra Kumar Upadhyaya  and  Justice Brij Raj Singh,  while dealing with the issue of the applicability of GST on royalties on mining,   has directed the assessee to reply to the show cause notice issued by the department. The petitioner/assessee is in the business of mining sand from the sites licenced to them by th…