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RATAN BLACK STONE AND OTHERS vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Res. Counsel
Amit Kumar
Ranjana Mukherjee

Petitioner / Applicant

RATAN BLACK STONE AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 6, 2022
Order No.

W.P (T) No. 4609 of 2021 W.P. (T) No. 4654 of 2021 W.P. (T) No. 4678 of 2021 W.P. (T) No. 4684 of 2021 W.P. (T) No. 4864 of 2021

Citation

2022(1) TAXREPLY 4977
Original Order
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ORDER

All the writ petitions are tagged together as common issues relating to levy of goods and service tax under Reverse Charge Mechanism on the amount of Royalty and District Mineral Fund Contribution paid by them to the State of Jharkhand in respect of minor mineral lease are involved in all the writ petitions. In WPT No. 4609/2021, petitioner is seeking declaration that no GST is leviable on the amount of Royalty and District Mineral Fund Contribution paid by him to the State of Jharkhand. Apart from this, petitioner has also sought quashing of the notice bearing no. 7241 dated 09.10.2020 issued by the Respondent No. 2 to the extent that the Respondents have held that there is liability towards payment of GST under Reverse Charge Mechanism for the period July 2017 to March 2020 on the amount of Royalty and District Mineral Fund Contribution paid by the petitioner to the State of Jharkhand in respect of mining lease of stone boulders executed in favour of the petitioner by the Stat....

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