2022 (4) TMI 1451 - HC - GST

Recovery of GST - royalty already taxed - HELD THAT - The issue does not survive for consideration any more in view of decision in M/S SHIVALIK SILICA VERSUS UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS, CHIEF COMMISSIONER, CGST (JAIPUR ZONE) , COMMISSIONER, CGST ALWAR, ASSISTANT COMMISSIONER, CGST 2022 (3) TMI 1369 - RAJASTHAN HIGH COURT . Therefore to that extent, relief sought in this petition is rejected. However, this petition would survive in respect of other relief which has been claimed.

Summary

The Rajasthan High Court rejected the petitioner's claim regarding the recovery of GST on royalty, citing a previous court order. The petition remains valid for other relief sought, and the respondent-State is directed to file a reply.