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2024 (2) TMI 937 - HC - GSTValidity of 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 - 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 s case 2022 (10) TMI 43 - RAJASTHAN HIGH COURT and Shree Basant Bhandar Int Udyog s case 2022 (9) TMI 1442 - RAJASTHAN HIGH COURT . 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.
Issues Involved:
The judgment involves a challenge to show cause notice/assessment orders by the respondent - GST Department regarding the demand of GST on royalty paid to the respondent - Mining Department towards a mining lease. Details of the Judgment: Issue 1: Challenge to Show Cause Notice/Assessment Orders The petitioner filed a writ petition challenging the show cause notice/assessment orders issued by the respondent - GST Department regarding the demand of GST on royalty paid to the respondent - Mining Department towards a mining lease. The respondent argued that similar issues had already been decided by the Court in previous cases, specifically referring to the order dated 29.09.2022 in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and other connected writ petitions. It was pointed out that the Division Bench had previously held that the imposition of GST on royalty is not liable to be interfered with. The petitioner's counsel acknowledged that the issue had already been decided by the Court in previous cases. Consequently, the writ petition was dismissed in line with the decisions in the aforementioned cases, and the stay petition was also dismissed. This summary encapsulates the key points of the judgment while maintaining the legal terminology and significant details from the original text.
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