Rajasthan High Court - Jodhpur
Selwara Marble Mines Owner Sewa ... vs Union Of India ... on 19 April, 2023
Bench: Pushpendra Singh Bhati, Praveer Bhatnagar
[2023/RJJD/010791]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 2334/2023
Selwara Marble Mines Owner Sewa Sansthan, Village Selwara
Tehsil Reodar District Sirohi Through Its Authorised Signatory
Shri Rajendra Singh Chouhan Son Of Shri Kishan Singhji Aged
52 Years R/o Vavda Tehsil Kumbhalgarh District Rajsamand.
----Petitioner
Versus
1. Union Of India, Through Secretary, Finance Department,
New Delhi.
2. The State Of Rajasthan, Through Secretary, Finance
Department (Tax Division), Govt. Of Rajasthan, Jaipur.
3. The Principal Secretary, Mines Department, Govt. Of
Rajasthan, Jaipur.
4. Deputy Commissioner, Central Goods And Service Tax
Division E, Pali
5. Assistant Commissioner, State Tax, Ward 4, Abu Road
Circle, Sirohi.
----Respondents
For Petitioner(s) : Mr. D.D. Thanvi a/w
Mr. Amit Vyas
For Respondent(s) : Mr. Sandeep Shah, Sr. Counsel and
AAG assisted by Ms. Akshiti Singhvi.
Mr. Rajvendra Saraswat.
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
HON'BLE MR. JUSTICE PRAVEER BHATNAGAR
Order
19/04/2023
1. Learned counsel for the petitioner has shown the order
passed by a Division Bench of this Hon'ble Court in the case of
D.B. Civil Writ Petition No.4622/2023 (Gayatri Mines And
Minerals Vs. Union of India & Ors.) decided on 12.04.2023.
2. 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.
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[2023/RJJD/010791] (2 of 2) [CW-2334/2023]
3. Mr. Sandeep Shah, learned Senior Counsel and AAG assisted
by Mrs. Akshiti Singhvi appearing on behalf of the respondent-
State 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).
4. 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.
5. 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).
6. In view of the above, the present 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).
7. All pending applications stand disposed of.
(PRAVEER BHATNAGAR), J. (DR.PUSHPENDRA SINGH BHATI), J.
7-Jitender
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