In this case the petitioner being engaged in quarrying minerals extraction business was forced by the respondent to register under the GST Act. The officials of GST department visited to the site of petitioner and insisted to the quarry owner to produce the documents pertaining to their business also sought for the transit pass to ascertain that whether goods are transported.

The petitioner informs that they are paying royalty and seignorage charges as well , tax on tax cannot be levied, hence no GST on seignorage charges.

Learned council  of petitioner also presented the case judgement of Honable Apex Court WP Civil 1076of 2021dated 4^th Oct 2021 M/s Lakhwinder Singh Vs Union of India and ors where in court ordered that until further orders, payment of GST for granting mining lease by petitioner therein shall remain stayed. Hence authority cannot survey or request for submission of documents, forced to pay the proposed GST.

Respondent submits that earlier there were some doubts with regard to levy of GST on minerals, therefore reference was sought.

Therafter the Govt. Of India issue circular 164/20/2021 GST on 6^th Oct 2021 stating that representation have been received questioning clarification on rate of GST applicable on supply of such services during period July 2017 to Dec 2018. W.e.f  Jan 2019, the rate schedule has been amended and it is undisputed that since then it is 18% on such services via same rate on supply like goods like goods. Since mining is not goods hence no GST shall be demanded.