Rama Kishan Bhadu vs Union Of India ...
2023 Latest Caselaw 3732 Raj

[2023/RJJD/012327]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4372/2023

Rama Kishan Bhadu S/o Labu Ram Bahdu, Aged About 75 Years, Sai Niwas J.k. Road, Goran, Nagaur Proprietor Of Sainath Enterprises.

----Petitioner Versus

1. Union Of India, Through Secretary Finance Department, New Delhi.

2. The State Of Rajasthan, Through Secretary Finance Department (Tax Division), Jaipur.

3. The State Of Rajasthan, Through Secretary Rajasthan Mining And Land Department, Jaipur.

4. Superintendent Central Goods And Services Tax, Division-

C Jodhpur, Rajasthan.

                                                                  ----Respondents


For Petitioner(s)          :     Mr. Brij Mohan Agarwal
For Respondent(s)          :

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

Order

27/04/2023

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 service tax on royalty, paid

to the Mining Department towards mining lease.

It is noticed that the issue involved in this writ petition has

already been decided by this Court vide order dated 29.09.2022

passed in D.B. 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

[2023/RJJD/012327] (2 of 2) [CW-4372/2023]

Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs. Union

of India & Ors., decided on 27.09.2022).

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 5-Suraj/-

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