Bombay High CourtWP/6135/2025disposed off

Rushiraj Infra Thr. Partner Satish Rushiraj Hiranwar v. Union Of India Thr. Its Secretary, Ministry Of Finance Department Of Revenue And Others

2025-10-10Hon'Ble Shri Justice Anil L. Pansare , Hon'Ble Justice Nivedita Prakash Mehta2 pages

1 wp 6135.2025

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH : NAGPUR WRIT PETITION NO. 6135 OF 2025 [Rushiraj Infra, through its Partner Shri Satish R. Hiranwar vs. Union of India, through its Secretary, Ministry of Finance, Department of Revenue and ors.] - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------------------ - - - Mr. A. J. Bhoot, Advocate for the petitioner Mr. S. N. Bhattad, Advocate for CGST & Central Excise Dept. CORAM: ANIL L. PANSARE AND Y. G. KHOBRAGADE, JJ.

DATED : 10-10-2025.

Heard.

Mr. S. N. Bhattad, learned counsel shall take instructions from the respondents.

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.

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.

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.

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.

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 the Hon'ble Supreme Court in the aforesaid petitions, the payment of G.S.T. for grant of mining

2 wp 6135.2025 lease/royalty shall stand stayed against the petitioner herein until further order.

List along with Writ Petition No.5173/2022 after Diwali Holidays.

(Y. G. KHOBRAGADE, J.) (A. L. PANSARE, J.) wasnik Signed by: Mr. A. Y. Wasnik Designation: PS To Honourable Judge Date: 10/10/2025 17:49:02