The petitioner challenged notifications and consequential proceedings seeking to levy GST on royalty paid for mining concessions granted by the State. The factual background showed that royalty was paid under statutory mining leases and the levy was sought to be treated as consideration for licensing services.
The Court examined the nature of royalty and the statutory framework governing mining concessions. The issue regarding taxability of royalty under GST was considered in light of constitutional provisions and statutory notifications. Interim relief was granted against coercive proceedings.