M/S G.M. Mines v. Union of India
Case brief
What is this about?
The High Court of Rajasthan dismissed a writ petition challenging the imposition of service tax/GST on royalty. The Court held that the issue had been decided and attained finality in a prior batch of connected petitions involving Sudershan Lal Gupta Contractor, thus there was no need to engage with the petition's grounds.
What did the court decide?
The writ petition was dismissed without examining the grounds as the issue was settled in a previous batch of judgments.