^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

BHOLE BHANDARI STONE vs. UNION AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA

Pet. Counsel

Akshay Gupta

Res. Counsel

Gaurav Mahajan

Petitioner / Applicant	BHOLE BHANDARI STONE
Respondent	UNION AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 18, 2023
Order No.	Writ Tax No. - 1080 of 2023
Citation	2023(9) TAXREPLY 7938
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER HON'BLE ASHUTOSH SRIVASTAVA, J. 1. Heard Sri Akshay Gupta, learned counsel for the petitioner and Sri Gaurav Mahajan, learned Standing Counsel for the Respondent No.3. 2. This writ petition has been filed praying to quash the demand-cum-show cause notice dated 24.03.2023 issued by the Respondent No.3 for service tax under the provisions of the Finance Act, 1994. 3. The sole question involved in the present writ petition is as under :- "Whether GST and Service Tax are chargeable on the amount of royalty payable to the Government on mining of minerals ?" 4. Learned counsel for the petitioner has invited our attention to the order of Hon'ble Supreme Court dated 11.01.2018 in Special Leave to Appeal (C) 37326 of 2017 (Udaipur Chambers of Commerce and Industry & Ors. Vs. Union of India & Ors.) which is reproduced below :- "Heard the learned counsel for the petitioners and perused the relevant material. Application....