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IN THE HIGH COURT OF RAJASTHAN
Vijay Bishnoi, Praveer Bhatnagar, JJ.
Rajasthan Granite Mining Association - Petitioner
Versus
Union of India and Ors. – Respondents
D.B. Civil Writ Petition No. 4602 of 2023
Decided On : 12-04-2023
| Table of Content |
|---|
| 1. petition filed challenging gst notice on mining. (Para 1) |
| 2. previous cases decided the gst on royalty issue. (Para 2 , 3 , 4) |
| 3. writ petition dismissed based on precedents. (Para 5) |
| 4. stay petition dismissed. (Para 6) |
ORDER :
Vijay Bishnoi, J.
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. 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 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. 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.
4. 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).
5. 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).
6. The stay petition also stands dismissed.
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 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 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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