Shrimati Rasal vs State Of Rajasthan ...
2023 Latest Caselaw 11033 Raj

Rajasthan High Court - Jodhpur

Shrimati Rasal vs State Of Rajasthan ... on 20 December, 2023

Bench: Vijay Bishnoi, Nupur Bhati

[2023:RJ-JD:44673-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                 D.B. Civil Writ Petition No. 12005/2018

Shrimati Rasal W/o Shri Ram Kishore Khurkhuriya, Aged About
55 Years, Resident Of Village Sheelgaon Tehsil And District
Nagaur, Rajasthan.
                                                                        ----Petitioner
                                       Versus
1.       State    Of    Rajasthan,        Through         Secretary,     Mines   And
         Geology Department, Government Of Rajasthan Jaipur.
2.       Secretary        Finance         Department,               Government     Of
         Rajasthan, Jaipur, Rajasthan.
3.       Director, Mines And Geology Department Udaipur.
4.       Mining Engineer, Mnes And Geology Department, Nagaur,
         Rajasthan.
5.       Union Of India, Through Its Secretary, Ministry Of
         Finance, Nirman Bhawan, New Delhi.
6.       The     Under      Secretary,         (St-Ii)     Ministry     Of   Finance
         Department Of Revenue State Tax Division New Delhi.
                                                                     ----Respondents


For Petitioner(s)            :     Mr. Amit Vyas
For Respondent(s)            :     Mr. Digvijay Singh Jasol



               HON'BLE MR. JUSTICE VIJAY BISHNOI

HON'BLE DR. JUSTICE NUPUR BHATI

Judgment / Order

20/12/2023

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.

[2023:RJ-JD:44673-DB] (2 of 2) [CW-12005/2018]

Mr. Digvijay Singh Jasol has submitted that the issue

involved in this writ petition has already been decided by this

Court vide order dated 29.09.2022 rendered in Shree Basant

Bhandar Int Udyog Vs. Union of India & Ors. (D.B. Civil Writ

Petition No.5678/2022) and other connected writ petitions

while relying on the order dated 27.09.2022 passed by the Jaipur

Bench of this Court in the bunch of writ petitions led by

Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil

Writ Petition No.8109/2022).

It is argued that in Sudershan Lal Gupta's case (supra),

the Division Bench of this Court has held that the action of

respondents with regard to imposition of GST on royalty is not

liable to be interfered with.

Learned counsel for the petitioner is not in a 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).

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

of the orders passed by this Court in Sudershan Lal Gupta's

case (supra) and Shree Basant Bhandar Int Udyog's case

(supra).

The stay petition also stands dismissed.

(DR. NUPUR BHATI),J (VIJAY BISHNOI),J 61-DivyaTak/-

Powered by TCPDF (www.tcpdf.org)