SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS WPMB No. 394 of 2025 Hon’ble G. Narendar, C.J. Hon’ble Alok Mahra, J. Dr. Govind Singh Latwal and Mr. Pankaj Tiwari, learned counsel for the petitioner. 2. Ms. Pooja Banga, learned Brief Holder for the State. 3. Heard learned counsel for the petitioner and learned Brief Holder for the State. 4. The issue regarding excisability of the royalty on the minerals is pending consideration before the Apex Court. It is, no doubt, true that the Apex Court has already held that royalty is not a tax. 5. Be that as it may, the issue is still seized of by the Apex Court. We are of the opinion that the Tax Authorities ought to have factored in the said aspect of the matter before considering the cancellation of the GST registration. 6. In that view, we permit the petitioner to file an application for revocation of cancellation order under Section 30 of the Act of 2017 and also deposit a sum equivalent to 20% of the tax dues within a period of two weeks and if such deposit is made, the Authorities shall consider revocation of the cancellation order. If such deposit is made, the freezing order freezing the banks accounts shall also stands stayed. (Alok Mahra, J.) (G. Narendar, C.J.) 20.06.2025 20.06.2025 Ujjwal