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2026 Supreme(Online)(Guj) 1247

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Bhargav D. Karia, D.N. Ray, JJ
LATE SOMAJI NARANJI VANZARA THROUGH ITS LEGAL HEIRS BHULIBEN VANAZARAV/sUNION OF INDIA
R/SPECIAL CIVIL APPLICATION NO. 4238 of 2025



Advocates:
For the Appellants/Petitioners: Ashva Legal Advisors LLP, Avinash Poddar, Anchal A Poddar
For the Respondents: Shrunjal Shah, Neel P Lakhani, Pradip D Bhate

The court granted ad-interim relief in a GST royalty mining lease dispute, allowing adjudication to proceed but prohibiting the issuance of a final order without court permission, pending the resolution of similar consolidated cases.

Headnote:The matter pertains to the levy of GST on royalty payments associated with mining leases. The petitioner challenged a show-cause notice, noting that similar matters are currently pending adjudication before the court. The court observed the ongoing adjudication process. The primary issue is whether the respondents should be restrained from passing a final order during the pendency of the petition. The court reasoned that while the adjudication process may continue, the final order should be stayed to maintain consistency with allied matters. Notice returnable on 16th April, 2025, and the respondent-authorities shall not pass the final order without prior permission of this Court during pendency of this petition.

Table of Content
1. context of the petition regarding gst on mining royalty and pending similar cases. (Para 1)
2. grant of ad-interim relief and procedural directions. (Para 3 , 4 , 5)

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr.Darshan B. Gandhi through video conference for learned advocate Dr.Avinash Poddar for the petitioner, learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent No.3 and learned advocate Mr.Neel P. Lakhani for the respondent Nos.4,5 and 6.

2.1. It was submitted by learned advocate Mr.Darshan Gandhi for the petitioner that similar matter pertaining to GST on royalty on mining lease is pending for adjudication before this Court being Special Civil Application No. 11563 of 2023 and allied matters.

2.2. It was further submitted that pursuant to the impugned show-cause notice, the adjudication process is going on and therefore, the prayer is made for restraining the respondents for passing the final order.

3. Considering the above submissions, issue Notice returnable on 16th April, 2025.

4. By way of ad-interim relief, the adjudication process pursuant to the impugned show-cause notice may continue, however, the respondent-authorities shall not pass the final order without prior permission of this Court during pendency of this petition.

5. To be heard with Special Civil Application No. 11563 of 2023 and allied matter.

Direct service, through E-mail, is permitted.

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