- (1.) After hearing the learned counsel for the applicant Shri Huzefa Ahmadi and Shri Shyam Divan, learned amicus curiae, we direct the Monitoring Committee to take necessary action to enable the lessee to claim and obtain input tax credit under the Central Goods and Services Tax Act, 2017. We specifically direct that the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act.
(2.) We further direct that the Monitoring Committee to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required.
(3.) With the aforesaid directions I.A. No.56590 of 2017 is disposed of. I.A. No.72931 and 83141 of 2017;