The Division Bench dismissed the writ petition challenging GST demands on mining lease royalty. The court refused to interfere as the same legal issue was conclusively decided in previous connected writ petitions (Sudershan Lal Gupta and Shree Basant Bhandar Int Udyog).
The writ petition and the stay petition were dismissed.
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:RJ-JD:41329-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 18524/2023
Mamaji Chemicals, Prop. - Chandri Devi W/o Bhiya Ram Age About 70 Years, R/o Jato Ka Bass, Manakpur, Nagaur, Rajasthan, Through P/o Holder Baldev Ram So Bhiya Ram Ji Age About 57 Years R/o Jato Ka Bas, Manakpur, Nagaur, Rajasthan. Gst. No. 08Akqpc1143C1Zm.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, Sr.Advocate-cum-AAG assisted by Mr. A. S. Rathore Mr. Rajvendra Saraswat
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN
Order
01/12/2023
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.
Mr. Sandeep Shah, learned AAG/Sr. Advocate has submitted that the issue involved in this writ petition has already been
[2023:RJ-JD:41329-DB]
[CW-18524/2023]
(2 of 2)
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) .
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.
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).
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).
The stay petition also stands dismissed.
(MUNNURI LAXMAN),J
(VIJAY BISHNOI),J
10-AjaySingh/-
1 issue framed by the court
Whether the present writ petition should be remanded for a fresh hearing or disposed of on the grounds of *res judicata* given the identical issue has been decided in earlier appeals.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors.Relied on¶21
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.Relied on¶21
Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022)
Mamaji Chemicals, Prop. - Chandri Devi W/o Bhiya Ram
Union Of India
The State Of Rajasthan
The Secretary, Mines And Geology Department
Deputy Commissioner, Gst /state Tax Department
VIJAY BISHNOI
MUNNURI LAXMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
