Gajendra Singh Parmar vs. Assistant Commisioner State Commiercial Tax
Held
The Court did not decide the merits of the case. The petitioner, at the stage of arguments, sought withdrawal of the petition to approach the concerned authority in response to the letter dated 07.11.2024 and raise all grounds as per law. The Court noted that the concerned authority would take care of the petitioner's contentions and ensure appropriate consequential follow-up action as per law. Therefore, no specific findings were made on the applicability of GST on royalty payments or the validity of the demand notice. The Court did not make any declarations or grant any interim relief as the petition was withdrawn.
Facts
The petitioner, Gajendra Singh Parmar, filed a writ petition before the Madhya Pradesh High Court at Gwalior. The petition challenged a demand notice dated 07/11/2024 issued by the Assistant Commissioner, State Commercial Tax Circle, Ashoknagar, M.P. The notice pertained to the non-payment of GST on royalty payments for mining leases for the period 2018-19 to 2024-25. The petitioner sought to quash this notice, declare GST non-applicable on royalty payments pending a Supreme Court decision, stay recovery proceedings, and direct the respondents to await the Supreme Court's judgment in SLP (Civil) No. 8752/2024.
Key Issues
1. Whether the demand notice dated 07/11/2024 issued by the Assistant Commissioner, State Commercial Tax Circle, Ashoknagar, M.P., for non-payment of GST on royalty payments for the period 2018-19 to 2024-25 is liable to be quashed? The petitioner argued that GST is not applicable on royalty payments for mining leases until the Hon'ble Supreme Court conclusively decides the matter, and sought to await the Supreme Court's decision in SLP (Civil) No. 8752/2024 before any assessment or recovery. 2. Whether the Court should grant an interim stay on the enforcement of the impugned notice and restrain recovery actions? The petitioner sought this relief pending the disposal of the writ petition. The respondent/State contended that the petitioner may approach the concerned authority to proceed further in accordance with law.
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Cause title — parties, addresses and appearances
ORDER Per: Justice Anand Pathak The petitioner has preferred this petition under Article 226 of the Constitution of India seeking following reliefs :
1 That, Quashing of Impugned Notice: Kindly Quash the demand notice dated 07/11/2024 issued by the Assistant Commissioner, State Commercial Tax Circle, Ashoknagar, M.P., for non-payment of GST on royalty payments for the period 2018-19 to 2024-25.
2 Declaration on GST Applicability: Kindly declare that GST is not applicable on royalty payments for mining leases until the Hon’ble Supreme Court conclusively decides the matter.
3 Stay on Recovery Proceedings: Kindly grant an interim stay on the enforcement of the impugned notice and restrain the respondents from initiating any recovery action during the p
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.