Rana Uday Pratap Singh v. The State of Bihar
Case brief
What is this about?
GST on mining royalty and sand ghat settlement Bihar; royalty not tax — MADA (2024) 10 SCC 1 followed; Entry 50 List II vs Article 246A; supply of service under Section 7 CGST/BGST; SAC 997337 licensing services for right to use minerals; reverse charge mechanism; Notification No. 11/2017-CT(Rate); Notification No. 27/2018 rate 18% for 01.07.2017–31.12.2018; Notification No. 12/2017 Sl. 64 exemption denied; Notification No. 13/2017 RCM Sl. 5; Notification No. 25/2019 liquor licence parity rejected; Circular No. 164/20/2021-GST; Section 97/98 advance ruling scope; Section 73(1)/(9) BGST demand; Section 15(2) value inclusive of royalty; digital signature Rule 26(3) — Rakesh Ranjan CWJC 1200/2023; Udaipur Chambers SLP(C) 3726/2017; Lakhwinder Singh W.P.(C) 1076/2021; writs dismissed, demands upheld.
What did the court decide?
The contentions advanced under heads A to D (constitutional objections, composite-fee theory, pre-GST taxable event) were never raised before the Advance Ruling Authority or at the appellate stage; the advance-ruling scope being confined to Section 97(2) questions, the belated raising of these issues in the writ court is a shift of stand and is declined.