Division Bench dismissed this writ petition challenging a GST show cause notice regarding royalty on mining leases. The court held that the legal position on this issue is settled in favor of the tax department in earlier judgments by this Court.
Writ petition against GST demand on royalty and stay petition dismissed on precedent.
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[2024:RJ-JD:4367-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 1107/2024
Subh Laxmi Chemical, Prop. - Om Prakash S/o Jagram Ji Age About 42 Years, R/o Manakpur, Khimsar Nagaur, Rajasthan. Gst. No. - 08Avmpp7932P1Zj.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Arvind Vyas
For Respondent(s) : Mr. Sandeep Shah, Sr.Advocate-cum-AAG assisted by Mr. A. S. Rathore Mr. Hemant Dutt
HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN
Order
29/01/2024
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/Sr. Advocate has submitted that the issue involved in this writ petition has already been decided by this Court vide order dated 29.09.2022 rendered in
(2 of 2)
[2024:RJ-JD:4367-DB]
[CW-1107/2024]
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. (D.B. Civil Writ Petition No.5678/2022) and other connected writ petitions while relying on the order dated 27.09.2022 passed by the Jaipur Bench of this Court in the bunch of writ petitions led by Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022) .
It is argued that in Sudershan Lal Gupta’s case (supra),the Division Bench of this Court has held that the action of respondents with regard to imposition of GST on royalty is not liable to be interfered with.
Learned counsel for the petitioner is not in a 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 orders passed by this Court in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra).
The stay petition also stands dismissed.
(MUNNURI LAXMAN),J
(VIJAY BISHNOI),J
10-AjaySingh/-
1 issue framed by the court
Whether a writ petition challenging GST demand on royalty paid to the Mining Department is maintainable when the issue has already been decided by this Court in previous judgments.
Colour shows how this judgement treated each authority
Shree Basant Bhandar Int Udyog Vs. Union of India & Ors.Relied on¶18
D.B. Civil Writ Petition No.5678/2022
Sudershan Lal Gupta Vs. Union of India & Ors.Relied on¶22
D.B. Civil Writ Petition No.8109/2022
1 provisions across 1 enactments
Subh Laxmi Chemical
Union of India
State of Rajasthan
VIJAY BISHNOI
MUNNURI LAXMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
