Disposed¶7
M/S Associated Commerce Thru. Authorized Representative Sandeep Pandey v. the Union of India Thru. Secy. Ministry of Finance Deptt. of Revenue and 3 Others
Allahabad HCWTAX/213/2024
Case brief
AI extract
What is this about?
GST on royalty paid to State Government for mining operations; Section 74 U.P. Goods and Services Tax Act, 2017 demand; interim exemption from tax under impugned orders until further orders; statutory remedy held inconsequential while taxability issue pending before various Courts; related matters Writ Tax No. 475 of 2021 and Writ Tax No. 1010 of 2025 (M/s Yatharth Enterprises vs. Union of India and others, order dated 01.04.2025); Allahabad High Court Lucknow Bench; WRIT TAX No. 213 of 2024; order dated 11.4.2025.
What did the court decide?
Interim relief: petitioner not liable to pay tax under the impugned orders until further orders; pleadings to be exchanged between the parties within eight weeks and the matter to be listed thereafter. ¶7