M/S Shiv Shakti Mines vs State Of Rajasthan
2023 Latest Caselaw 3508 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3099/2023

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 Baksh Sankhla, Aged About 61 Years, Resident Of 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. G.K. Chhangani. For Respondent(s) : Mr. Sandeep Shah, Sr. Adv. cum AAG assisted by Mr. Nishant Bafna.

Mr. Rajvendra Saraswat.

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 of 2) [CW-3099/2023]

2. 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).

3. It is argued 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. 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 Mining Department towards mining lease has

already been decided by this Court in the case of Sudershan Lal

Gupta (supra) and Shree Basant Bhandar Int Udyog (supra).

5. 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 5-pradeep/-

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