ORDER
I.A. No.56590 of 2017
After hearing the learned counsel for the applicant Shri Huzefa Ahmadi and Shri Shyam Divan, learned amicus curiae, we direct the Monitoring Committee to take necessary action to enable the lessee to claim and obtain input tax credit under the Central Goods and Services Tax Act, 2017. We specifically direct that the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act.
We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required.
With the aforesaid directions I.A. No.56590 of 2017 is disposed of.
I.A. No.72931 and 83141 of 2017
We have heard Shri Maninder Singh, learned Additional Solicitor General for the Union of India. We have perused the contents of I.A. No.72931 and 83141 of 2017 filed on behalf of the Ministry of Steel and also the additional affidavit filed on behalf of the Ministry of Mines dated 11.09.2017.
In view of the contradictory stand taken in the aforesaid two sets of applications by the Union of India, we would like to know the precise stand of the Union of India and the precise prayer(s) with regard to the ceiling/cap.
Requisite application in terms of the above may be filed on or before 10th October, 2017 when the matter will be taken up next.
List these applications on 10th October, 2017.
I.A. Nos. 247, 250, 265, 268, 270, 271, 273, 56562, 76163, 76167 , 90523, and 98421
List these applications on Tuesday i.e. 10th October, 2017.
I.A. Nos. 90519, 33454 and 33459
On being mentioned, I.A. Nos. 33454 and 33459 are taken on board.
List these applications on Wednesday i.e. 11th October, 2017.