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N.M.D.C vs. THE AUTHORITY FOR ADVANCE RULING AND OTHER
(Karnataka High Court)

Hon'ble Judges:

SATISH CHANDRA SHARMA
V. SRISHANANDA
Pet. Counsel
Shivadass
Res. Counsel
Vikram Huilgol

Petitioner / Applicant

N.M.D.C
Respondent THE AUTHORITY FOR ADVANCE RULING AND OTHER
Court Karnataka High Court
State

Karnataka

Date Feb 26, 2021
Order No.

WRIT PETITION NO.1393/2021 ( T-RES)

Citation

2021(2) TAXREPLY 4042
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ORDER

The present writ petition is arising out of the order dated 21.09.2020 passed by the Karnataka Appellate Authority for Advance Ruling (for short ‘AAAR’) in Order No. KAR/AAAR- 03/2020-21 constituted under Section 97 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). 2. The facts of the case reveal that the petitioner- M/s. N.M.D.C. Ltd., is a Company incorporated in the year 1958, owned and controlled by the Government of India. One of its unit is located in Donimalai Township, Donimalai, Sandur, Ballari District having GSTIN number 29AAACN7325A1ZR. Since inception, the petitioner is involved in the exploration of wide range of minerals including iron ore, copper, lime stone, dolomite etc., and also owns a pellet plant adjacent to Donimalai Iron Ore in the State of Karnataka. The petitioner is required to pay royalty as per Section 9(1) of the Mines and Minerals (Development & Regulation) Act, 1957 (hereinafter referred ....

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