A Division Bench of the Rajasthan High Court at Jodhpur dismissed a writ petition challenging GST demands on mining royalty. The court relied on its own prior decisions holding that such imposition is not interferable.
The writ petition was dismissed in terms of the judgments in Sudershan Lal Gupta and Shree Basant Bhandar Int Udyog.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 3099/2023
M/s Shiv Shakti Mines, Having Principal Place Of Business At Near Rathori Kuwa Park, Rathori Kuwa, Nagaur (Rajasthan), Through Its Proprietor Shri Ram Swroop Shankhla S/o Shri Ram Baksh Sankhla, Aged About 61 Years, Resident Of Rathori Kuwa, Nagaur (Rajasthan) - 341001.
----Petitioner
Versus
----Respondents
| For Petitioner(s) | : Mr. G.K. Chhangani. |
|---|---|
| For Respondent(s) | : Mr. Sandeep Shah, Sr. Adv. cum AAG |
| assisted by Mr. Nishant Bafna. | |
| Mr. Rajvendra Saraswat. |
HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI
Order
24/04/2023
[CW-3099/2023]
(2 of 2)
(RAJENDRA PRAKASH SONI),J
(ARUN BHANSALI),J
5-pradeep/-
3 issues framed by the court
Whether the writ petition challenging GST demand on mining royalty should be allowed given prior decisions on the same issue.
Whether the imposition of GST on royalty paid towards mining lease is liable to be interfered with.
Whether the present petition can be decided in terms of earlier judgments by the same Division Bench.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog vs. UOI & Ors.Referred¶16
DB Civil Writ Petition No.5678/2022 (Shree Basant Bhandar Int Udyog vs. UOI & Ors.)
Sudershan Lal Gupta vs. Union of India & Ors.Referred¶14
DB Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs. Union of India & Ors.)
M/s Shiv Shakti Mines
State Of Rajasthan
Office Of Joint Commissioner, State Taxes Department
Central Board Of Indirect Taxes And Customs
Arun Bhansali
Rajendra Prakash Soni
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
