The court upheld the imposition of GST on mining royalty, affirming previous judgments and emphasizing judicial consistency.

ORDER

Mr. Sunil Bhandari, learned counsel appears on behalf of respondents No.2, 3 and 6 and Mr. Rajvendra Saraswat, learned counsel appears on behalf of respondents No. 1 and 4 and submit that the exact controversy has already been decided by a Division Bench of this Court in the case of Shrimati Rasal v. State of Rajasthan & Ors. (D.B. Civil Writ Petition No.12005/2018) vide order dated 20.12.2023. The said order, passed by the Hon'ble Division Bench reads as follows:-

"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. Digvijay Singh Jasol 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 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).

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."

2. As per the statement of Mr. Sunil Bhandari and Mr. Rajvendra Saraswat, learned counsel for respondents, the present writ petition along with the stay petition is also dismissed on the same terms.