M/S Shiv Shakti Mines vs State Of Rajasthan ...
2023 Latest Caselaw 2956 Raj

[2023/RJJD/009770]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3915/2023

M/s Shiv Shakti Mines, Having Principal Place Of Business At Near Rathori Kuwa Park, Rathori Kuwa, Nagaur (Rajasthan), Through Its Proprietor Shri Ram Swroop Shankhla S/o Shri Ram Bakash Sankhla, Aged About 61 Years, R/o Rathori Kuwa, Nagaur (Rajasthan)-341001.

----Petitioner Versus

1. State Of Rajasthan, Through The Secretary Department Of Finance (Government Of Rajasthan) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005.

2. Office Of Joint Commissioner, State Taxes Department, Circle-Nagaur, Kar Bhawan, Manasar, Nagaur (Rajasthan)

- 341001.

3. Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, Central Secretariat, New Delhi - 110001

----Respondents

For Petitioner(s) : Mr. Falgun Buch For Respondent(s) : Mr. Sandeep Shah, AAG assisted by Mr. Abhimanyu Singh Rathore

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR

Judgment / Order

12/04/2023

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.

[2023/RJJD/009770] (2 of 2) [CW-3915/2023]

Mr. Sandeep Shah, learned AAG has submitted that the issue

involved in this writ petition has already been decided by this

Court vide order dated 29.9.2022 passed in DB Civil Writ Petition

No.5678/2022 (Shree Basant Bhandar Int Udyog vs. UOI & Ors.)

and other connected writ petitions, while relying on a judgment

passed by this Court in DB Civil Writ Petition No.8109/2022

(Sudershan Lal Gupta vs. Union of India & Ors., decided on

27.09.2022).

It is argued that in Sudershan Lal Gupta's case (supra), the

Division Bench of this Court has held that action of the

respondents with regard to imposition of GST on royalty is not

liable to be interfered with.

Learned counsel for the petitioner is not in 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 judgments passed in Sudershan Lal Gupta's case (supra)

and Shree Basant Bhandar Int Udyog's case (supra).

(PRAVEER BHATNAGAR),J (VIJAY BISHNOI),J 9-mohit/-

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