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KARNI STONE WORKS vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD

Pet. Counsel

Shailendra Kumar Singh

Res. Counsel

Ashok Kumar Yadav

Aditya Kumar

Anil Kumar

Petitioner / Applicant	KARNI STONE WORKS
Respondent	UNION OF INDIA & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Jul 16, 2024
Order No.	W. P. (T) No. 278 of 2024
Citation	2024(7) TAXREPLY 11244
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ORDER
ORDER Heard Mr. Shailendra Kumar Singh, learned counsel for the petitioner, Mr. Ashok Kumar Yadav, learned Sr. SC-I for the respondent-State and Mr. Amit Kumar, learned Sr. SC for the CGST. 2. The petitioner has filed this writ application with a prayer to quash the order dated 30.10.2023 (Annexure-1) including summary of the order contained in Form GST DRC-07 dated 30.10.2023 (Annexure-1/1) passed by the respondent no. 2 pertaining to the period 01.07.2017 to 31.03.2020 pursuant to Demand-cum-Show Cause Notice dated 16.08.2023, GST on amount of Royalty paid by petitioner to the State of Jharkhand has been levied in respect of Mining Lease of ‘Stone Boulders’ executed in favour of petitioner by the State of Jharkhand and for declaring that no GST is leviable on the amount of Royalty and District Mineral Fund Contribution paid by the petitioner to the State of Jharkhand and for declaring that the Royalty is in the nature of ‘tax’ or ‘profit a pre....