This writ petition challenging GST on mining royalty was dismissed by the Division Bench because the issue had already been decided in favor of the respondents in connected writ petitions.
The writ petition was dismissed in terms of the judgments passed in prior connected cases.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2023/RJJD/017024]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 1830/2023
Shankar Lal S/o Shri Goda Ram Ji, Aged About 42 Years, R/o Ward No. - 1, Gorkhiya, Village - Gorkhiya, Bhilwara, Rajasthan.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, AAG with Mr. A. S. Rathore Mr. Rajvendra Saraswat
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
24/05/2023
The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the GST Department raising demand of GST on royalty paid to the Mining Department towards mining lease.
Mr. Sandeep Shah, learned AAG has submitted that the issue involved in this writ petition has already been decided by this
[2023/RJJD/017024]
[CW-1830/2023]
(2 of 2)
Court vide order dated 29.9.2022 passed in DB Civil Writ Petition No.5678/2022 ( Shree Basant Bhandar Int Udyog vs. UOI & Ors. ) and other connected writ petitions, while relying on a judgment passed by this Court in DB Civil Writ Petition No.8109/2022 ( Sudershan Lal Gupta vs. Union of India & Ors. , decided on 27.09.2022).
It is argued that in Sudershan Lal Gupta’s case (supra), the Division Bench of this Court has held that action of the respondents with regard to imposition of GST on royalty is not liable to be interfered with.
Learned counsel for the petitioner is not in position to dispute the fact that the issue regarding demand of GST on royalty paid to the 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) .
In view of the above, this writ petition is dismissed in terms of the judgments passed in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra) .
(YOGENDRA KUMAR PUROHIT),J
(VIJAY BISHNOI),J
3-AjaySingh/-
1 issue framed by the court
Whether the current writ petition challenging GST demand on mining royalty deserves interference given prior decisions on the same issue.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog vs. Union of India & Ors.Relied on¶22
DB Civil Writ Petition No.5678/2022 ( Shree Basant Bhandar Int Udyog vs. UOI & Ors. )
Sudershan Lal Gupta vs. Union of India & Ors.Relied on¶22
DB Civil Writ Petition No.8109/2022 ( Sudershan Lal Gupta vs. Union of India & Ors., decided on 27.09.2022)
Shankar Lal S/o Shri Goda Ram Ji
Union of India
The State of Rajasthan
The Secretary, Mines And Geology Department, Govt. Of Rajasthan
Commissioner, Central, Goods And Service Tax Department, Circle-B, Bhilwara
Vijay Bishnoi
Yogendra Kumar Purohit
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
Vijay Bishnoi and Yogendra Kumar Purohit
Parties & counsel
