Shree Ram Mines vs Union Of India
2022 Latest Caselaw 13752 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 16744/2022

Shree Ram Mines, Registered Office at Malion Ki Dhani, Kishan Nagar through its Partner Amara Ram Mali S/o Shri Dhana Ram Mali, Aged About 58 Years, having its address at 369, Keriya Bera Rabadiyavas, Tehsil Jaitaran, District Pali, Rajasthan.

----Petitioner Versus

1. Union of India, through the Secretary Ministry of Finance, Department of Revenue, Government of India, New Delhi.

2. The Deputy Commissioner, Central Goods & Service Tax Division, Ground Floor, TDM Office Campus, BSNL, Mahavir Nagar, Pali 306401.

----Respondents

For Petitioner(s) : Ms. Madhumita Verma through VC For Respondent(s) : Mr. Rajvendra Saraswat

HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MS. JUSTICE REKHA BORANA

Order

23/11/2022

Heard learned counsel for the parties.

The controversy arising in this writ petition is regarding

service tax on royalty. This controversy has been decided by this

Court in the matter of Udaipur Chambers of Commerce and

Industry and Ors. Vs. The Union of India and Anr. in D.B.

Civil Writ Petition No.14578/2016 and a batch of connected

writ petitions decided on 24.10.2017.

The aforesaid judgment and order is under challenge before

the Supreme Court in SLP No.37326/2017, wherein an interim

order has also been passed on 11.01.2018. However, similar other

(2 of 2) [CW-16744/2022]

writ petitions regarding payment of service tax on royalty have

subsequently been decided by this Court in terms of Udaipur

Chambers of Commerce (supra) and have been dismissed.

In view of the above, since the petitioner through this writ

petition is only seeking an interim protection till the controversy is

finally adjudicated by the Supreme Court, we do not deem it

proper to entertain the petition only for the purposes of grant of

interim order and dismiss the same in terms of the judgment and

order passed in Udaipur Chambers of Commerce (supra). The

petitioner is free to approach the higher Court and get the matter

tagged with the other matters pending on the issue.

(REKHA BORANA),J (PANKAJ MITHAL),CJ

38-Dharmendra/Sachin/-

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