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IN THE HIGH COURT OF RAJASTHAN
ARUN BHANSALI, YOGENDRA KUMAR PUROHIT, JJ.
Hukum Singh - Petitioner
Versus
Union of India and Ors. - Respondents
D.B. Civil Writ Petition No. 736 of 2024
Decided On : 18-01-2024
(A) Goods and Services Tax Act - GST on royalty paid towards mining lease - The court dismissed the writ petition challenging the GST demand, affirming the previous decisions in Shree Basant Bhandar Int Udyog v. Union of India & Ors. and Sudershan Lal Gupta v. Union of India & Ors. (Paras 2-4)
(B) Judicial Precedent - The court upheld the principle that the imposition of GST on royalty is not subject to interference based on prior rulings. (Paras 3-4)
Facts of the case:
The petitioner challenged the GST demand on royalty paid for a mining lease, referencing previous court decisions.
Findings of Court:
The court dismissed the writ petition in line with earlier judgments.
Issues: The main issue was the legality of GST imposition on mining royalty.
Ratio Decidendi: The court confirmed that the GST on royalty is valid and not subject to judicial interference.
Result: Writ petition dismissed.
ORDER :
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.
2. Learned counsel for the petitioner fairly submits that the issue involved in this writ petition has already been decided by this Court vide order dated 29.09.2022 rendered in Shree Basant Bhandar Int Udyog v. 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 v. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022).
3. 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.
4. 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).
5. The stay petition also stands dismissed.
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 mining royalty, affirming previous judgments that ruled against interference in such matters.
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.
The court upheld the imposition of GST on mining royalty, affirming previous judgments and emphasizing judicial consistency.
The distinction between royalty and land revenue and the applicability of taxation on royalty were the central legal principles established in the judgment.
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