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MATRI STONE CRUSHER & OTHERS vs. UNION OF INDIA & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

TARLOK SINGH CHAUHAN
SATYEN VAIDYA
Pet. Counsel
Arvind Sharma
Res. Counsel
Balram Sharma
Anup Rattan

Petitioner / Applicant

MATRI STONE CRUSHER & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Himachal Pradesh High Court
State

Himachal Pradesh

Date Nov 4, 2024
Order No.

CWP No. 139/2024

Citation

2024(11) TAXREPLY 11560
Original Order
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ORDER

JUSTICE TARLOK SINGH CHAUHAN, ACTING CHIEF JUSTICE (ORAL) The instant petition has been filed for grant of following substantive reliefs: i. Issue a writ in the nature of Certiorari for quashing the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-3), Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (Annexure P-4), Himachal Pradesh Govt. Notification No. 11/2017 dated 30.06.2017 (Annexure P-5), Himachal Pradesh Govt. Notification No. 1/2017 dated 30.06.2017 (Annexure P-6), Notification No. 27/2018 TFL Central Tax (Rate) dated 31.12.2018 (Annexure P-8) and Himachal Pradesh Govt. Notification No. 27/2018 dated 31.12.2018 (Annexure P-9), to the effect that no GST can be levied on Royalty paid by a Mineral Concession Holder for any mining concession granted by the State is illegal, unjust, unconstitutional and without authority of law. ii. Issue a writ in the nature of Certiorari for quashing the Notices dated 09.12.2022 (Annexure P-15), 09....

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