The High Court of Rajasthan at Jodhpur dismissed this writ petition challenging a GST demand order. The court held that the issue of imposing GST on royalty paid to the Mining Department had already been decided by this Court in prior judgments, and no interference was warranted.
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. 4622/2023
Gayatri Mines And Minerals, Through Partner Jana Ram S/o Shri Jai Ram Ji, Age About 61 Years, R/o Mundwa, Manakpur, Tehsil And District Nagaur, (M.l. N. 29/2014).
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, Sr. Adv.-cum-AAG assisted by Mr. Abhimanyu Singh Rathore Mr. Rajvendra Saraswat
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR
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.
Mr. Sandeep Shah, learned AAG has submitted that the issue involved in this writ petition has already been decided by this
[CW-4622/2023]
(2 of 2)
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
10-Arun/-
2 issues framed by the court
Whether the present writ petition regarding demand of GST on royalty paid to the Mining Department can be allowed after previous decisions on the same issue.
Whether the imposition of GST on royalty paid towards mining lease is liable to be interfered with in view of preceding judgments.
Colour shows how this judgement treated each authority
Sudershan Lal Gupta vs. Union of India & Ors.Followed¶20
DB Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs. Union of India & Ors.)
Shree Basant Bhandar Int Udyog vs. UOI & Ors.Followed¶19
DB Civil Writ Petition No.5678/2022 (Shree Basant Bhandar Int Udyog vs. UOI & Ors.)
Gayatri Mines And Minerals
Union Of India
The State Of Rajasthan
The Secretary, Mines And Geology Department, Govt. Of Rajasthan, Jaipur
Deputy Commissioner, State Tax Department, Circle - Nagaur
Vijay Bishnoi
Praveer Bhatnagar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
