Shankar Lal vs Union Of India ...
2023 Latest Caselaw 5197 Raj

[2023/RJJD/017024]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1830/2023

Shankar Lal S/o Shri Goda Ram Ji, Aged About 42 Years, R/o Ward No. - 1, Gorkhiya, Village - Gorkhiya, Bhilwara, Rajasthan.

----Petitioner Versus

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

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

3. The Secretary, Mines And Geology Department, Govt. Of Rajasthan, Jaipur.

4. Commissioner, Central, Goods And Service Tax Department, Circle-B, Bhilwara, Ward No. - 1, Bhilwara, Rajasthan.

5. Assistant Commissioner, Goods And Service Tax, Circle-B Bhilwara Ward-1, Circle-B, Bhilwara, Rajasthan.

                                                                  ----Respondents


For Petitioner(s)          :     Mr. Amit Vyas
For Respondent(s)          :     Mr. Sandeep Shah, AAG
                                 with Mr. A. S. Rathore
                                 Mr. Rajvendra Saraswat



             HON'BLE MR. JUSTICE VIJAY BISHNOI

HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

24/05/2023

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/017024] (2 of 2) [CW-1830/2023]

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).

(YOGENDRA KUMAR PUROHIT),J (VIJAY BISHNOI),J

3-AjaySingh/-

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