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2022 (9) TMI 1442

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..... ersy regarding demand of GST on royalty stands concluded 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 ]. Petition dismissed. - D.B. Civil Writ Petition No. 5678/2022 Connected With D.B. Civil Writ Petition Nos. 5463/2022, 5465/2022, 5530/2022, 5807/2022, 5958/2022, 6094/2022, 6178/2022, 6253/2022, 6364/2022, 6368/2022, 6370/2022, 6373/2022, 6513/2022 And Ors. - - - Dated:- 29-9-2022 - Hon'ble Mr. Justice Sandeep Mehta And Hon'ble Mr. Justice Kuldeep Mathur D.B. Civil Writ Petition Nos. 6607/2022, 6735/2022, 6878/2022, 7178/2022, 7190/2022, .....

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..... 25/2022, 11049/2022, 11328/2022, 11667/2022, 11668/2022, 11684/2022, 11747/2022, 11771/2022, 11858/2022, 11940/2022, 11955/2022, 11976/2022, 12045/2022, 12048/2022, 12153/2022, 12184/2022, 12245/2022, 12248/2022, 12252/2022, 12293/2022, 12310/2022, 12318/2022, 12323/2022, 12398/2022, 12405/2022, 12551/2022, 12630/2022, 12726/2022, 12861/2022, 12926/2022, 13002/2022, 13139/2022, 13141/2022, 13146/2022, 13201/2022, 13215/2022, 13235/2022, 13237/2022, 13249/2022, 13256/2022, 13266/2022, 13269/2022, 13506/2022, 14075/2022, 14077/2022, 14149/2022, 14162/2022, 14168/2022, 14175/2022, 14248/2022, 14258/2022, 14272/2022, 14273/2022, 10919/2022, 13018/2022 For the Petitioner : Mr. Sharad Kothari, Mr. Lokesh Mathur, Mr. Sheetal Kumbhat, Mr. Arvi .....

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..... 5. 7801/2022 Leelavati vs State of Rajasthan 6. 8629/2022 Roopam Lime Industries vs State of Rajasthan 7. 8671/2022 M/s Draipal GCC JV vs. State of Rajasthan 8. 10681/2022 Rakesh Mordia vs. UOI 9. 8407/2022 Sultane Hind Granites vs State of Rajasthan 10. 8492/2022 Sultane Hind China White Stone vs State of Rajasthan Learned counsel for the petitioners vehemently and fervently contended that the Division Bench of this Cour .....

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..... Having heard and considered the submissions advanced at bar and after going through the material available on record, we feel that the right of the respective petitioners to file replies and raise objections against the show cause notices issued to them or to file appeal against final assessment orders is a statutory remedy provided under the GST Act and thus are free to avail such remedy irrespective of the fate of the writ petition. However, analogous controversy regarding demand of GST on royalty stands concluded vide judgment/final order dated 27.09.2022 passed in D.B. Civil Writ Petition No.8109/2022 : Sudershan Lal Gupta vs UOI Ors and connected matters. Qua the issue regarding demand of GST on DMFT contribution, the petitioners i .....

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