Dismissed

M/S Neelkanth Mahadev Marble v. State of Rajasthan

Rajasthan HC24 Apr 2023CW/4296/2023

Case brief

AI extract

What is this about?

A Division Bench dismissed a writ petition challenging GST demands on mining royalty. The Court relied on its own prior precedents holding that such imposition is not liable to be interfered with, thus disposing of the matter without a detailed legal discussion.

What did the court decide?

The writ petition was dismissed in terms of the judgments in Sudershan Lal Gupta and Shree Basant Bhandar Int Udyog.

M/S Neelkanth Mahadev Marble Vs State of… — Mining and Natural Resources | Rajasthan HC (2023)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

¶2

D.B. Civil Writ Petition No. 4296/2023

¶3

M/s Neelkanth Mahadev Marble, Having Its Principal Place Of Business At Kelwa, Rajsamand, Rajasthan, 313334, Through Its Partner Sushil Kumar Sharma S/o Biswa Nath Sharma, Aged About 65 Years, Resident Of Kelwa Tehsil And District Rajsamand - 313334 (Raj.).

¶4

----Petitioner

¶5

Versus

¶6

State Of Rajasthan, Through The Secretary Department Of Finance (Government Of Rajasthan) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005.

¶7

Deputy Commissioner, Circle-B, Rajsamand Kar Bhawan, 100 Ft Road, Opp. Collector Bungalow, Rajsamand.

¶8

Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, Central Secretariat, New Delhi - 110001

¶9

----Respondents

¶10

For Petitioner(s)	: Mr. Priyansh Arora.
For Respondent(s)	:

¶11

HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI

¶12

Order

¶13

24/04/2023

¶14

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.

¶15

Counsel for the petitioner submits 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

¶16

[CW-4296/2023]

¶17

(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).

¶18

It is submitted that in the case of Sudershan Lal Gupta (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.

¶19

In view of the above, this writ petition is dismissed in terms of the judgments in the case of Sudershan Lal Gupta (supra) and Shree Basant Bhandar Int Udyog (supra).

¶20

(RAJENDRA PRAKASH SONI),J

¶21

(ARUN BHANSALI),J

¶22

6-pradeep/-

M/S Neelkanth Mahadev Marble v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Neelkanth Mahadev Marble v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Jhilmil Mewara Vs State of Rajasthan

Vikram Suhalka Vs State of Rajasthan

Mukesh Sisodiya Vs State of Rajasthan

M/S Shiv Shakti Mines Vs State of Rajasthan

Amar Singh Vs Badami Devi

Vinod Kumar Vs the State of Rajasthan