M/S Mateshwari Minerals vs Union Of India
2021 Latest Caselaw 3144 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 7650/2021

1.     M/s Mateshwari Minerals, Through Its Partner Sh. Sunil
       Kulhari S/o Sh. Banwarilal, Aged About 38 Years, Having
       Its Registered Office At C/o Banwari Lal, Inside Charan
       Singh Gate, Nawalgargh Road, Sikar (Rajasthan).
2.     Kshitij Kumar Choudhary S/o Shri Suryapal Choudhary,
       Aged About 34 Years, C/o Banwari Lal, Inside Charan
       Singh Gate, Nawalgarh Road, Sikar (Rajasthan).
                                                                   ----Petitioners
                                    Versus
1.     Union Of India, Through The Secretary, Ministry Of
       Finance, Department Of Revenue, Government Of India,
       Shastri Bhawan, New Delhi.
2.     The Directorate General Of Goods And Services Tax
       Intelligence, Through Additional Director General, Jaipur
       Zonal Unit, C-62, Sarojini Marg, C Scheme, Jaipur.
                                                                 ----Respondents

For Petitioner(s) : Mr. Sandeep Singh Shekhawat For Respondent(s) :

HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SATISH KUMAR SHARMA

Order

26/07/2021

1. Heard learned counsel for the petitioners.

2. Prayer in the writ application has been made seeking

quashing of Demand of Service Tax on royalty payable under the

Rajasthan Minor Mineral Concession Rules, 2017.

3. Learned counsel in his usual fairness brought to our notice a

judgment delivered by a Division Bench of this Court in the case of

Udaipur Chambers of Commerce and Industry & Ors. Vs.

(2 of 2) [CW-7650/2021]

Union of India & Anr., DB Civil Writ Petition

No.14578/2016 wherein a batch of cases where similar

challenges have been made, ultimately were dismissed by the

Division Bench of Principal Seat, Jodhpur vide judgment and order

dated 24.10.2017.

4. We are informed by the learned counsel for the writ

petitioners that the said judgment is under challenge before the

Hon'ble Apex Court and he submits that certain interim orders

have been passed therein.

5. However, in view of the fact that this Division Bench of this

Court has already rejected the writ application on the similar

challenge, we left with no other alternative than to follow the said

judgment and similarly placing reliance thereon, direct dismissal

of the present writ petition.

6. Accordingly, the writ petition stands dismissed.

(SATISH KUMAR SHARMA),J (INDRAJIT MAHANTY),CJ

BRIJ MOHAN GANDHI/Rajat-9

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