M/S Shakambhari Natural Granites vs State Of Rajasthan ...
2023 Latest Caselaw 3589 Raj

[2023/RJJD/011882]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4315/2023

M/s Shakambhari Natural Granites, Having Its Principal Place Of Business At Kharndia, Rajsamand, Rajasthan, 313324, Through Its Partner Shail Singh Chouhan S/o Man Singh Chouhan, Aged About 62 Years, R/o Kharndia Post Boraj, Teh And District Rajsamand, Rajasthan.

----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-A, Rajsamand Kar Bhawan, 100 Ft Road, Opp. Collector Bungalow, Rajsamand 313324.

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) : Mr. Sandeep Shah, Sr.Advocate-cum-

AAG assisted by Mr. A. S. Rathore

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

Order

25/04/2023

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.

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

involved in this writ petition has already been decided by this

[2023/RJJD/011882] (2 of 2) [CW-4315/2023]

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 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 11-Suraj/-

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