Division Bench dismissed a writ petition challenging GST demand on royalties paid for mining lease, holding that the issue has already been decided by this Court in favorable precedents.
The writ petition is dismissed with no order as to costs.
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[2023/RJJD/009770]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 3915/2023
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 Bakash Sankhla, Aged About 61 Years, R/o Rathori Kuwa, Nagaur (Rajasthan)-341001.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Falgun Buch For Respondent(s) : Mr. Sandeep Shah, AAG assisted by Mr. Abhimanyu Singh Rathore
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR
Judgment / Order
12/04/2023
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.
[2023/RJJD/009770]
[CW-3915/2023]
Mr. Sandeep Shah, learned AAG has submitted that the issue involved in this writ petition has already been decided by this 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 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 judgments passed in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra) .
(PRAVEER BHATNAGAR),J
(VIJAY BISHNOI),J
9-mohit/-
1 issue framed by the court
Whether the writ petition challenging GST demand on royalty paid for mining lease requires consideration.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog vs. UOI & Ors.Followed¶18
DB Civil Writ Petition No.5678/2022
Sudershan Lal Gupta vs. Union of India & Ors.Followed¶19
DB Civil Writ Petition No.8109/2022
M/s Shiv Shakti Mines
State Of Rajasthan
Office Of Joint Commissioner
Central Board Of Indirect Taxes And Customs
Vijay Bishnoi
Praveer Bhatnagar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
