Harbans Singh vs Union Of India
2022 Latest Caselaw 12016 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13996/2022

Harbans Singh S/o Gurdial Singh, Aged About 53 Years, Proprietor Nimiwal Traders M No. 32/43 Chak 5 Mlk Ghrsana District Sri Ganganagar.

----Petitioner Versus

1. Union Of India, Through Secretary Finance Department, New Delhi.

2. The State Of Rajasthan, Through Secretary, Finance Department (Tax Division), Jaipur.

3. The State Of Rajasthan, Through Secretary Rajasthan Mining And Land Department, Jaipur.

----Respondents

For Petitioner(s) : Mr. Vijay Kumar Agarwal.

For Respondent(s)         :     -



              HON'BLE MR. JUSTICE SANDEEP MEHTA
              HON'BLE MR. JUSTICE KULDEEP MATHUR

                                     Order

29/09/2022

The petitioner, through this writ petition, has laid challenge

to the impugned orders/ notice issued by the respondent

Department demanding GST on the royalty collected by the

petitioner.

At the outset, learned counsel Shri Agarwal was apprised

that in a bunch of writ petitions led by D.B. Civil Writ Petition

No.8109/2022 (Sudarshan Lal Gupta vs. Union of India & Ors.)

and connected matters, Division Bench of this Court at Jaipur

Bench of Rajasthan High Court, vide order dated 27.09.2022, has

repelled identical challenge laid to demand of GST on royalty.

(2 of 2) [CW-13996/2022]

However, inspite thereof, Shri Agarwal vehemently and fervently

urged that the learned Division Bench in the case of Sudarshan Lal

Gupta (Supra), failed to make correct interpretation of the

Supreme Court Judgment in the case of State of Assam vs.

Barak Upatyaka D.U. Karmachari Sanstha (Civil Appeal

No.6492/2002) decided on 17.03.2009 and thus, the writ

petition merits acceptance.

Irrespective of the fact that similar previous judgments have

been challenged before Hon'ble the Supreme Court and even

though issue has not been finally decided by Hon'ble the Supreme

Court and is pending consideration before a Bench of nine Judges

in the case of Mineral Area Development Authority etc. &

Ors. vs. M/s. Steel Authority of India & Ors., reported in

(2011)4 SCC 450, once a Coordinate Bench of this Court has

repelled the self same challenge to leviability of GST on royalty,

we are not inclined to take a different view of the matter.

In view of the above discussion, there is no merit in this writ

petition which is dismissed as such.

(KULDEEP MATHUR),J (SANDEEP MEHTA),J

38-Tikam/-

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