Back
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
Manindra Mohan Shrivastava, Shubha Mehta, JJ.
M/s. Shri Kalyan Marbles – Appellant
Versus
Union Of India & Ors. – Respondents
D.B. Civil Writ Petition No. 9534/2022
Decided On : 06-07-2022
GST - Imposition of GST on Royalty - The court considered the issue of imposition of GST on royalty and relied on previous orders to dismiss the petitioner's challenge.
Fact of the Case:
The petitioner challenged the imposition of GST on royalty.
Finding of the Court:
The court relied on previous orders and dismissed the petitioner's challenge.
Issues: Imposition of GST on royalty.
Ratio Decidendi: The court relied on previous orders and held that the issue does not survive for consideration anymore.
Final Decision: The court requested the Learned Advocate General to address the Court on the issue and listed the case for a future date.
ORDER
1. The petitioner in this petition have challenged the imposition of GST on royality.
2. Learned counsel for the petitioner would submit that a writ petition involving the same issue in D.B. Civil Writ Petition No.14849/2021 (M/s Shivalik Silica Versus Union of India & Others) was earlier dismissed by a Division Bench of this Court on 17.12.2021, subsequently in bunch of petitions in the case of D.B.
3. Civil Writ Petition No.5678/2022 (Shree Basant Bhandar Int Udyog Versus Union of India) and batch of petitions, writ petitions have been entertained on the same issue and notices have been issued, interim order has been passed on 05.07.2022.
4. We find that relying upon the order passed by this Court in the case of D.B. Civil Writ Petition No.14849/2021 (M/s Shivalik Silica Versus Union of India & Others), another order was passed by a Division Bench of this Court in D.B. Civil Writ Petition No.5199/2022 wherein it was held that this issue does not survive for consideration anymore in view of order dated 17.12.2021 passed by a Division Bench of this Court in the case of M/s Shivalik Silica (supra) vide order dated 28.04.2022.
5. Taking into consideration the aforesaid aspect, we would request the Learned Advocate General to address the Court on the issue.
6. List this case on 12.07.2022.
The court's decision was influenced by previous orders and the interpretation that the issue does not survive for consideration anymore.
The court upheld the imposition of GST on royalty payments for mining leases, affirming previous judicial decisions.
The court upheld the imposition of GST on royalty payments, affirming previous judicial decisions on the matter.
The court upheld the imposition of GST on royalty paid for mining leases, aligning with prior rulings.
No GST recovery on royalty until a constitutional decision clarifies its nature affects the court's ruling.
When appeal is already filed the writ petition against the same order is not maintainable
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
