2023 (4) TMI 754 - HC - GST

Validity of SCN/assessment orders issued by the respondent - GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease - HELD THAT - 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 CONTRACTOR VERSUS UNION OF INDIA, STATE OF RAJASTHAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPUTY COMMISSIONER OF STATE TAX, CIRCLE KARAULI, RAJASTHAN 2022 (10) TMI 43 - RAJASTHAN HIGH COURT and SHREE BASANT BHANDAR INT UDYOG VERSUS UNION OF INDIA 2022 (7) TMI 565 - RAJASTHAN HIGH COURT , where it was held that demand is upheld. This writ petition is dismissed in terms of the orders passed by this Court in Sudershan Lal Gupta s case and Shree Basant Bhandar Int Udyog s case.

Summary

Issues involved: Challenge to show cause notice/assessment orders raising demand of GST on royalty paid to Mining Department.

Judgment Summary:

The present writ petition challenges the show cause notice/assessment orders issued by the respondent - GST Department regarding the demand of GST on royalty paid to the Mining Department. The respondent argued that the issue has already been settled in previous cases, specifically in Sudershan Lal Gupta's case and Shree Basant Bhandar Int Udyog's case, where the imposition of GST on royalty was upheld by the Court.

The Division Bench of the Court in Sudershan Lal Gupta's case held that the imposition of GST on royalty by the respondents is justified. The petitioner's counsel did not contest the fact that similar issues have been decided in previous cases by the Court.

Therefore, considering the precedents set in Sudershan Lal Gupta's case and Shree Basant Bhandar Int Udyog's case, the present writ petition is dismissed. Additionally, the stay petition is also dismissed in line with the Court's previous orders.