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TMI Blog2021 (12) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... further adjudication in the matter. Petition allowed. - S.B. Civil Writ Petition No. 6972/2018 - - - Dated:- 11-11-2021 - Hon'ble Dr. Justice Pushpendra Singh Bhati For the Petitioner(s) : Mr. Vijay Bishnoi For the Respondent(s) : Mr. Hemant Dutt ORDER 1. These writ petitions under Article 226 of the Constitution of India have been preferred claiming, in sum and substance, the following reliefs: 1. The letter No. P12(52) finance/tax/2017-III dated 8/11/2017 (annex.4) issued by Finance (Tax) Department, Rajasthan government may kindly be quashed and set aside. 2. A clarification may be issued to avoid, double burden on the miner/lease holder/end user and suitable amendment in law may be directed to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other charges as may be prescribed in the contract, on behalf of the Government for specified mineral dispatched by the mining lease from the area specified in the contract (ERCC), the lessee was to pay fixed amount as installments of the Contract awarded to him by the Government upfront or in installments, and DMFT on actual collection on the basis of his rights to collect the royalty on specified natural resources from a specified territory. The royalty to be collected by a Royalty Contractor on the mining lease from the natural resources ought to be pre-determined and as fixed by the Government. 5. The letter of the Finance Department, Government of Rajasthan to Royalty Contractors became the bone of contention in these writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holders will continue to submit and follow the existing procedure for filing of GST Returns, and payment of GST under the reverse charge mechanism is according to the provisions of law. It is further contended that the liabilities of lessee/lease holders will not be affected by the amended notification dated 26.07.2018. 11. Once, the reverse charge mechanism itself has not been contested by the respondents and it is an accepted proposition and the same is further supported by the pleadings filed by the respective respondent parties, we do not find any reason to make any further adjudication in the matter. 12. In light of the aforesaid submission and upon such stand of the respondents, the present writ petitions are allowed and the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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