2024 (9) TMI 672 - HC - GST

Constitutional Validity of Levy of GST on Royalty - GST on the reverse charge basis on the royalty of the mining extraction - HELD THAT - The issue decided in the case of 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 where it was held that ' The prayer of the petitioners to entertain the petition on the same issue on the basis of interim order passed in the case of Shree Basant Bhandar INT Udyog Vs. Union of India 2022 (7) TMI 565 - RAJASTHAN HIGH COURT and similar interim orders passed in other cases cannot be accepted. Once we are faced with final order passed on one hand and interim orders on the other, we have to follow the final verdict of Co-ordinate Bench of this Court.' The present case is also dismissed in terms of the judgment rendered in Sudershan lal Gupta.

Summary

The High Court of Rajasthan dismissed the present case based on a previous judgment in Sudershan Lal Gupta Vs. Union of India & Ors. [D.B. Civil Writ Petition No. 8109/2022]. The petitioner's counsel stated that the current case is covered by the earlier judgment.