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2026 Supreme(Online)(Guj) 1578

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 prohibiting the passing of a final order in a GST royalty mining lease adjudication process, pending the outcome of similar pending litigations.

Headnote:The petitioner challenged a show-cause notice regarding the levy of GST on royalty on mining leases. It was submitted that similar matters are currently pending adjudication before the Court, and the petitioner sought to restrain the respondents from passing a final order while the adjudication process is ongoing. The primary issue is whether the respondent authorities should be restrained from passing a final order during the pendency of the petition, given the existence of allied matters. The court observed that since similar matters are pending, it is appropriate to allow the adjudication process to continue but prevent the finality of the order without judicial oversight. the respondent-authorities shall not pass the final order without prior permission of this Court during pendency of this petition.

Table of Content
1. petitioner seeks stay on final order due to pending similar gst royalty cases. (Para 1)
2. court grants ad-interim relief prohibiting final order without permission. (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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