This Division Bench of the Rajasthan High Court dismissed a writ petition challenging GST demands on royalty paid for mining leases. Relying on its own prior decisions in Shree Basant Bhandar Int Udyog and Sudershan Lal Gupta, the court held that the issue was decided against the petitioner. No fresh legal proposition is laid down.
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/013438]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 4317/2023
M/s Shri Bherunath Mines Pvt. Ltd., Having Its Principal Place Of Business At Sardulkhera, Rajsamand, Rajasthan, 313324, Through Its Director Devi Singh Rajput S/o Sardar Singh Rajput, Aged About 56 Years, R/o Sardulkhera Post Boraj, Teh And District Rajsamand, Rajasthan.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Sachin Saraswat For Respondent(s) :
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
04/05/2023
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 Court vide order dated 29.9.2022 passed in DB Civil Writ Petition No.5678/2022 ( Shree Basant Bhandar Int Udyog vs. UOI & Ors. )
(2 of 2)
[2023/RJJD/013438]
[CW-4317/2023]
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
4-AjaySingh/-
3 issues framed by the court
Whether the writ petition challenging GST demand on mining royalty should be dismissed in light of precedents.
Whether the issue of levy of GST on royalty is a factual question already settled by previous judgments.
Whether the Division Bench judgment maintaining levy of GST on royalty applies to the present petition.
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
Sudershan Lal Gupta vs. Union of India & Ors.Referred¶20
DB Civil Writ Petition No.8109/2022
1 provisions across 1 enactments
M/s Shri Bherunath Mines Pvt. Ltd.
Union Of India
Superintendent, Cgst Range-Xvi, Kankroli
Central Board Of Indirect Taxes And Customs
Vijay Bishnoi
Yogendra Kumar Purohit
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
