M/S Neelkanth Mahadev Marble vs State Of Rajasthan
2023 Latest Caselaw 3504 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4296/2023

M/s Neelkanth Mahadev Marble, Having Its Principal Place Of Business At Kelwa, Rajsamand, Rajasthan, 313334, Through Its Partner Sushil Kumar Sharma S/o Biswa Nath Sharma, Aged About 65 Years, Resident Of Kelwa Tehsil And District Rajsamand

- 313334 (Raj.).

----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. Deputy Commissioner, Circle-B, Rajsamand Kar Bhawan, 100 Ft Road, Opp. Collector Bungalow, Rajsamand.

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

----Respondents

For Petitioner(s) : Mr. Priyansh Arora.

For Respondent(s) :

HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI

Order

24/04/2023

1. The present writ petition has been filed by the petitioner

challenging the show cause notice/assessment orders issued by

the GST Department raising demand of GST on royalty paid to the

Mining Department towards mining lease.

2. Counsel for the petitioner submits 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

(2 of 2) [CW-4296/2023]

(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).

3. It is submitted that in the case of Sudershan Lal Gupta

(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.

4. In view of the above, this writ petition is dismissed in terms

of the judgments in the case of Sudershan Lal Gupta (supra) and

Shree Basant Bhandar Int Udyog (supra).

(RAJENDRA PRAKASH SONI),J (ARUN BHANSALI),J 6-pradeep/-

Powered by TCPDF (www.tcpdf.org)