This single bench disposed of a writ petition challenging GST demands on mining royalty as futile, citing a Division Bench ruling establishing the issue was already settled law, ordering dismissal.
Writ petition and stay petition dismissed pursuant to settled principles of law.
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[2023/RJJD/017372]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 1376/2023
Shree Shanker Lime Udyog, Through Prop. Shri Papu Ram Choudhary S/o Shri Mohan Ram Choudhary, Age About 52 Years, R/o 1-C-9, Kudi Housing Board, District Jodhpur.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. D.D. Thanvi Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, Sr. Advocate & AAG assisted by Mr. Abhimanyu Singh Rathore Mr. Rajvendra Saraswat Mr. Shreyansh Bhandawat
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 25/05/2023
1. The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the respondent - GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease.
2. Mr. Sandeep Shah, learned AAG/Sr. Advocate has submitted that the issue involved in this writ petition has already been
(2 of 2)
[2023/RJJD/017372]
[CW-1376/2023]
decided by this Court vide order dated 29.09.2022 rendered in
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. (D.B. Civil Writ Petition No.5678/2022) and other connected writ petitions while relying on the order dated 27.09.2022 passed by the Jaipur Bench of this Court in the bunch of writ petitions led by Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022) .
3. It is argued that in Sudershan Lal Gupta’s case (supra), the Division Bench of this Court has held that the action of respondents with regard to imposition of GST on royalty is not liable to be interfered with.
4. Learned counsel for the petitioner is not in a position to dispute the fact that the issue regarding demand of GST on royalty paid to the respondent - Mining Department towards mining lease has already been decided by this Court in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra).
5. In view of the above, this writ petition is dismissed in terms of the orders passed by this Court in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra).
6. The stay petition also stands dismissed.
(YOGENDRA KUMAR PUROHIT),J
(VIJAY BISHNOI),J
Abhishek Kumar S.No.64
1 issue framed by the court
Whether the writ petition challenging GST demand on royalty already decided in precedent should be allowed in light of settled law.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors.Relied on¶15
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. (D.B. Civil Writ Petition No.5678/2022)
Sudershan Lal Gupta Vs. Union of India & Ors.Applied¶15
Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022)
Shree Shanker Lime Udyog
Union of India
State of Rajasthan
Deputy Commissioner
VIJAY BISHNOI
YOGENDRA KUMAR PUROHIT
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
