M/S M G Wadhwani, Through Proprietor, Murlidhar Govindram Wadhwani v. Union Of India, Thr. Secretary, Ministry Of Finance, Dept. Of Revenue, New Delhi And ORS.

933.wp.3902.25 1/2

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR Writ Petition No.3902 of 2025 M/s. M.G. Wadhwani vs.

Union of India and others =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's Orders or directions and Registrar's orders.

=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Mr. A.J. Bhoot, Advocate for the Petitioner.

Mr. Rajat Maheshwari, Advocate for the Respondents.

CORAM

: ANIL L. PANSARE & M.M. NERLIKAR, JJ.

DATE : 8 th AUGUST, 2025.

The learned Counsel for the respondents submits that reply is ready and will be filed in two working days.

02.

Be filed.

03.

The question is whether, G.S.T. is payable on the payment of royalty made by the persons like the petitioner for carrying out minor mineral activities.

04.

The learned Counsel for the petitioner submits that the issue involved is pending decision before the Hon'ble Supreme Court in Petition(s) for Special Leave to Appeal (C) No.(s) 37326/2017. 05.

The Supreme Court in the said petition granted relief to the petitioners therein by which the Court directed that payment of service tax for grant of mining lease/royalty shall remain stayed. 06.

We are informed that on the basis of such order, this Court in connected Writ Petition Nos.5658/2022, 6884/2024 and 8366/2023 has granted interim relief.

07.

In view of above, similar such relief is sought and we find no reason to deny the request. Accordingly, in terms of interim order passed by

933.wp.3902.25 2/2 the Hon'ble Supreme Court in the aforesaid petitions, the payment of G.S.T. for grant of mining lease/royalty shall stand stayed against the petitioner herein until further order.

08.

List along with Writ Petition No.517/2023 on 12th September, 2025.

(M.M. Nerlikar, J.) (Anil L. Pansare, J.) *sandesh Signed by: Mr. Sandesh Waghmare Designation: PS To Honourable Judge Date: 08/08/2025 17:57:26