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2022 (9) TMI 1442

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..... 022, 7355/2022, 7368/2022, 7388/2022, 7392/2022, 7395/2022, 7429/2022, 7432/2022, 7498/2022, 7554/2022, 7574/2022, 7578/2022, 7579/2022, 7584/2022, 7590/2022, 7615/2022, 7692/2022, 7705/2022, 7787/2022, 7795/2022, 7801/2022, 7803/2022, 7804/2022, 7808/2022, 7822/2022, 8407/2022, 8423/2022, 8454/2022, 8492/2022, 8593/2022, 8629/2022, 8641/2022, 8670/2022, 8671/2022, 8672/2022, 8682/2022, 8748/2022, 8764/2022, 9052/2022, 9055/2022, 9056/2022, 9057/2022, 9092/2022, 9093/2022, 9112/2022, 9123/2022, 9125/2022, 9147/2022, 9149/2022, 9160/2022, 9167/2022, 9198/2022, 9209/2022, 9225/2022, 9227/2022, 9228/2022, 9247/2022, 9253/2022, 9291/2022, 9294/2022, 9301/2022, 9313/2022, 9319/2022, 9321/2022, 9322/2022, 9324/2022, 9331/2022, 9344/2022, 9377/202 .....

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..... Saurabh Maheshwari, Mr. Tarun Dudia, Mr. Vinay Kothari, Mr. Devendra Singh Chauhan, Mr. V.K. Agarwal, Mr. Rahul Lakhwani (through VC) For the Respondent : Mr. Sandeep Shah, Sr. Advocate assisted by Mr. Abhimanyu Singh, Mr. Hemant Dutt, Mr. Sandeep Bhandawat, Mr. Kuldeep Vaishnav, Mr. Rajvendra Saraswat, Mr. Ankur Mathur, Mr. Sunil Bhandari. ORDER The instant bunch of writ petitions, involves a common challenge laid by the petitioners herein to the show cause notices/assessment orders issued by the respondent GST Department raising demand of GST on royalty paid by the writ petitioners to the respondent Mining Department towards their respective mining leases. In ten writ petitions, numbers whereof have been mentioned below, additional is .....

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..... Mines (Cheja Patthar) Lease Holders Association Vs. State of Rajasthan & Ors. (D.B. Civil Writ (29 of 30) [CW-5678/2022] Petition No.5199/2022). It was submitted that in the above cases, controversy of demand of service tax of royalty was involved which is significantly different from the controversy at hand. It was further submitted that the petitioners will be seriously prejudiced because their right to agitate against the show cause notices on merits has also been frustrated on account of the judgment in the case of Sudershan Lal Gupta (supra) Learned counsel for the respondents would on the other hand submit that as the Coordinate Bench of this Court has already repelled identical challenge laid to demand of GST on royalty by its judg .....

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