Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Ms. Nagaraja Kumari, learned Assistant Government Pleader, Commercial Tax, for the respondents.

2. The petitioner has moved the Court for the following relief:

“…to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in issuing Notice for Demand of amounts payable in Form GST DRC-01, dated 25.11.2021 served on the petitioner on 09.12.2021 for the tax period 2018-19 to 2021-22 (upto August, 2021) under the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017, without considering the explanations of the petitioner, proposing to levy GST of ₹ 54,33,794/- on the Royalty amount paid to the Government under CGST Act and SGST Act, interest under Section 50 of the CGST and SGST Act, 2017 and penalty under Section 73 of the CGST Act and SGST Act, as arbitrary, contrary to the provisions of the CGST/SGST Act, 2017, without jurisdiction and in violation of principles of natural justice and consequently quash the Notice for Demand of amounts payable in Form GST DRC-01, dated 25.11.2021 of the 1st respondent, as null and void and pass such other order or orders…..”

3. Learned counsel for the petitioner submitted that the petitioner has already paid royalty charges for the minerals extracted, but still, he has been issued show cause notice dated 25.11.2021 with regard to the charging of GST on the same minerals on which royalty has already been paid. Learned counsel submitted that in Mineral Area Development Authority & Ors. Steel Authority of India & Ors., (2011) 4 SCC 450, after noting the conflict between two earlier decisions of the Hon’ble Supreme Court, the matter has been referred to a Nine Judges Bench of the Hon’ble Supreme Court.

4. Learned counsel submitted that after such reference, when show cause notice for payment of GST was issued, the matter again went to the Hon’ble Supreme Court and in one such case, being Writ Petition (Civil) No.1076 of 2021 (M/s. Lakhwinder Singh Versus Union of India & Others), the Hon’ble Supreme Court while tagging the case with SLP (C ) No.37326 of 2017, has passed interim orders staying payment of GST for grant of mining lease/ royalty. Thus, learned counsel submitted that the Court may also grant interim protection to the petitioner.

5. It was further brought to the notice of the Court that in similar matter in W.P.No.10407 of 2021 (M/s. Venkata Sai Granites vs. The Union of India and others), interim stay has been granted by this Court suspending the impugned show cause notice.

6. Learned Government Pleader, Commercial Tax, submitted that only show cause notice has been issued.

7. Having considered the matter, since the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid is actively under consideration before a Nine Judges Bench of the Hon’ble Supreme Court, in the present matter, the petitioner has made out a case for interim order.

8. Accordingly, the matter be listed after disposal of Writ Petition (Civil) No.1076 of 2021 and SLP(C) No.37326 of 2017.

9. In the meantime, there shall be stay of the show cause notice dated 25.11.2021 issued to the petitioner, which is impugned in the present writ petition.

10. The parties are at liberty to mention the matter before the Court upon disposal of the cases before the Hon’ble Supreme Court.

11. In the meantime, pleadings be completed.