Hardeo Ram Choudhary vs. Union Of INDIA
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A batch of writ petitions challenged show cause notices and assessment orders issued by the respondent GST Department, demanding Goods and Services Tax (GST) on royalty paid by the petitioners to the Mining Department for their mining leases. Ten of these petitions also raised an additional issue concerning the demand of royalty on contributions to the District Mineral Foundation Trust (DMFT). The petitioners argued that a previous Division Bench judgment of the same High Court, in Sudershan Lal Gupta vs Union of India & Ors., had dismissed similar petitions without adjudicating on merits, relying on unrelated prior cases concerning service tax on royalty. They contended this prejudiced their right to argue the current matter on its merits. The respondents argued that the identical challenge to GST on royalty had already been rejected by a Coordinate Bench.
Held
The Court held that the petitioners' statutory remedies to file replies to show cause notices or appeal against final assessment orders remain available, irrespective of the writ petition's outcome. Regarding the demand of GST on royalty, the Court noted that this issue was concluded by the judgment dated 27.09.2022 in Sudershan Lal Gupta vs UOI & Ors. and connected matters. For the specific issue of demand of GST on DMFT contribution, the Court permitted the petitioners in ten specified writ petitions (Nos. 6368/2022, 6370/2022, 6373/2022, 6513/2022, 7801/2022, 8629/2022, 8671/2022, 10681/2022, 8407/2022, and 8492/2022) to continue pursuing this relief, while denying relief against the imposition of GST on royalty. Consequently, these ten petitions were deferred for consideration of the DMFT issue, and the remaining batch of writ petitions was dismissed.
Key Issues
1. Whether the petitioners' right to agitate against the show cause notices on merits has been frustrated by the Division Bench judgment in Sudershan Lal Gupta vs Union of India & Ors., which allegedly dismissed similar petitions without a merits-based adjudication and relied on distinct precedents concerning service tax on royalty? Petitioner's Contention: The petitioners argued that the judgment in Sudershan Lal Gupta was not a merits-based decision and relied on cases dealing with service tax on royalty, which is different from the current GST issue. They contended that this prior dismissal prejudiced their opportunity to argue their case on merits. Respondent's Contention: The respondents contended that a Coordinate Bench had already dismissed identical challenges to the demand of GST on royalty in its judgment dated 27.09.2022, and therefore, these writ petitions should also be rejected.
Sections Cited
Section 73, Section 129
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Civil Writ Petition No. 5678/2022 Shree Basant Bhandar Int Udyog Chak 3 PM Gharsana District Sri Ganganagar through its proprietor Anita Goyal W/o Arun Goyal ----Petitioner Versus
Union Of India through Secretary, Finance Department, New Delhi
The State of Rajasthan, through Secretary Finance Department (Tax Division), Jaipur
The State of Rajasthan, through Secretary Rajasthan Mining and Land Department, Jaipur
Assistant Commissioner, Ward No.I, State Tax, Raisinghnagar, District Sri Ganganagar ----Respondent Connected With D.B. Civil Writ Petition No. 5463/2022 Agrawal Int Udyog Sri Ganganagar ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 5465/2022 Aggarwal Bricks ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 5530/2022 Karan Bricks ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 5807/2022 Sagar Bricks ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 5958/2022 Sri Balaji Ent Udyog ----Petitioner Versus
(2 of 30) [CW-5678/2022] Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 6094/2022 Neelkanth Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 6178/2022 Manish Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6253/2022 M/s Fadak Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6364/2022 M/s Choudhary Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6368/2022 M/s Choudhary Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6370/2022 M/s Fadak Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6373/2022 M/s Choudhary Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 6513/2022 M/s Fadak Lime Industries ----Petitioner Versus State Of Rajasthan & Ors.
(3 of 30) [CW-5678/2022] ----Respondent D.B. Civil Writ Petition No. 6607/2022 Ganesh Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 6735/2022 Vs Lignite Power Private Ltd. ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 6878/2022 Jai Sri Krishna Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7178/2022 Shri Shyam Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7190/2022 Ganpati Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7209/2022 M/s Aman Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7213/2022 Saini Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7242/2022 Hanumangarh Int Nirmata Samiti ----Petitioner Versus Union Of India & Ors. ----Respondent
(4 of 30) [CW-5678/2022] D.B. Civil Writ Petition No. 7254/2022 Vinayak Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7263/2022 Shri Ram Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7316/2022 Hamid Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7330/2022 Chouhan Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7354/2022 Moti Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7355/2022 Jai Balaji Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7368/2022 Singodia Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7388/2022 Om Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7392/2022
(5 of 30) [CW-5678/2022] Anand Bricks Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7395/2022 Shri Balaji Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7429/2022 Shri Balaji Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7432/2022 M/s Mangla Minerals ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7498/2022 M/s Shri Krishna Lime, Merta City ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7554/2022 M/s Bajrang Clays ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7574/2022 Jagdamba Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7578/2022 Shiv Shakti Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7579/2022 Laxmi Int Udyog
(6 of 30) [CW-5678/2022] ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7584/2022 R.k. Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7590/2022 Bhagwati Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7615/2022 Ashish Kumar Goyal ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7692/2022 Kripa Ram ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7705/2022 Hanuman Singh ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7787/2022 Akhilender Singh Sirohi ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7795/2022 Ramdev Stone And Granite, Udaipur ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7801/2022 Leelavati ----Petitioner
(7 of 30) [CW-5678/2022] Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7803/2022 Rampyari ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7804/2022 Amar Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 7808/2022 Sarjeet Kaur ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 7822/2022 R.r. Mines ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 8407/2022 Sultane Hind Granites And Marble ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8423/2022 M/s. Sanwria Entt Udhyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8454/2022 M/s. Shyam Entt Udhyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8492/2022 Sultane Hind China White Stone ----Petitioner Versus
(8 of 30) [CW-5678/2022] State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8593/2022 Balwant Singh ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 8629/2022 Roopam Lime Industries ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8641/2022 Mukesh Kumar Kumawat ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 8670/2022 Choudhary Bricks Kiln ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8671/2022 M/s. Draipl Gcc Jv ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8672/2022 Pragati Bricks ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8682/2022 Pragati Bricks ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 8748/2022 Pradeep Kumar ----Petitioner Versus State Of Rajasthan & Ors.
(9 of 30) [CW-5678/2022] ----Respondent D.B. Civil Writ Petition No. 8764/2022 Sri Mahalaxmi Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9052/2022 Liladhar Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9055/2022 Shri Ganpati Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9056/2022 Jai Ganesh Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9057/2022 Ambica Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9092/2022 S B Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9093/2022 Jai Shri Bircks Manufectring ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9112/2022 Guru Kripa Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent
(10 of 30) [CW-5678/2022] D.B. Civil Writ Petition No. 9123/2022 Shiv Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9125/2022 Shree Karni Int Udhog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9147/2022 Ladoiya Bricks Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9149/2022 Tera Tera Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9160/2022 Sangam Int Bhatta ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9167/2022 Kissan Killan ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9198/2022 Santosh Rani Bansal ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9209/2022 Bhagwati Intt Udoyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9225/2022
(11 of 30) [CW-5678/2022] Shubham Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9227/2022 Shri Ganesh Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9228/2022 Saharan Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9247/2022 Shri Mahalaxmi Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9253/2022 Dashmesh Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9291/2022 Suresh Kumar ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9294/2022 Saraswati Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9301/2022 Shiv Bricks Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9313/2022 Bhagwati Bricks Industries
(12 of 30) [CW-5678/2022] ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9319/2022 Dalpat Singh ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9321/2022 Smt. Minaxi Kanwar ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9322/2022 Satguru Bricks ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9324/2022 Smt. Pooja Gumber ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9331/2022 Manoj Kumar Bansal ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9344/2022 Sandhu Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9377/2022 Saini Bricks Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9381/2022 M/s Jagdamba Bricks Udhyog ----Petitioner
(13 of 30) [CW-5678/2022] Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9403/2022 Shree Mahaluxmi Intt Udoyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9406/2022 Goluwala Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9410/2022 Harpal Singh ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9418/2022 Jai Shri Balaji Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9425/2022 M/s Laxmi Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9439/2022 Eastern General Industries Ltd. ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9441/2022 Eastern General Industries Ltd. ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9443/2022 Eastern General Industries Ltd. ----Petitioner Versus
(14 of 30) [CW-5678/2022] Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9483/2022 M/s. Simana Bricks Udhyog ----Petitioner Versus The Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9496/2022 Mahalaxmi Ent Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9504/2022 Eastern General Industries Ltd. ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9511/2022 Ashok Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9547/2022 M/s. Bhagwanti Ent Udhyhog ----Petitioner Versus The Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9619/2022 Bansal Bricks Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9679/2022 Surendra Baghla ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9683/2022 Vinesh Kumar Bagri ----Petitioner Versus State Of Rajasthan & Ors.
(15 of 30) [CW-5678/2022] ----Respondent D.B. Civil Writ Petition No. 9711/2022 Sangita Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9757/2022 Madan Mohan Jat ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9806/2022 Jai Sri Ram Intt Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9808/2022 Maa Bhagwati Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9815/2022 Santosh Devi Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9844/2022 Vinesh Kumar Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9846/2022 Dinesh Kumar Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9852/2022 Jyoti Industries ----Petitioner Versus Union Of India & Ors. ----Respondent
(16 of 30) [CW-5678/2022] D.B. Civil Writ Petition No. 9853/2022 Jindal Bricks Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9861/2022 Krishna Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9864/2022 Saara Granite And Minerals ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9865/2022 Nitu Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9870/2022 Kaushalya Devi ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9873/2022 Parvati Devi ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9889/2022 Jindal Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9903/2022 Shiv Shakti Bricks ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 9907/2022
(17 of 30) [CW-5678/2022] Dinesh Kumar Bagri ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 9962/2022 Deepak Garg ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10006/2022 Vijay Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10149/2022 M/s Creative Granite ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10170/2022 M/s Creative Granite, Koliwara, Sumerpur ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10180/2022 Suresh Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10191/2022 M/s Creative Granite, Koliwara, Sumerpur ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10196/2022 New Sidhu Brar Bricks Killan ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10197/2022 M/s Creative Granite, Koliwara, Sumerpur
(18 of 30) [CW-5678/2022] ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10269/2022 Anubala ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10300/2022 Pooja Jindal ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10313/2022 Shiv Bhagat Entt Udhyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10314/2022 Manoj Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10330/2022 Zamidara Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10336/2022 Shri Karni Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10342/2022 Balraj Singh ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10349/2022 Hukum Singh ----Petitioner
(19 of 30) [CW-5678/2022] Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10375/2022 Shri Agarwal Ent Udyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10431/2022 Dilraj Singh ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10483/2022 Shri Karni Marble And Mineral ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10507/2022 Shiv Shankar Int Udyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10520/2022 Om Prakash Soni ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10530/2022 M/s Shri Shiv Int Udyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10538/2022 Khoja Lime Udhyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 10681/2022 Rakesh Mordia ----Petitioner Versus
(20 of 30) [CW-5678/2022] Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10725/2022 Shri Ram Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11049/2022 Hardeo Ram Choudhary ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11328/2022 Teja Ram ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11667/2022 M/s Jaspal Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11668/2022 Khushal Chand ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11684/2022 Welcome Marble Industries ----Petitioner Versus Central Board Of Excise And Customs & Ors. ----Respondent D.B. Civil Writ Petition No. 11747/2022 Rajvinder Singh ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11771/2022 Ramkishan ----Petitioner Versus State Of Rajasthan & Ors.
(21 of 30) [CW-5678/2022] ----Respondent D.B. Civil Writ Petition No. 11858/2022 Welcome Marmo Private Limited ----Petitioner Versus Central Board Of Excise And Customs ----Respondent D.B. Civil Writ Petition No. 11940/2022 Archit Marble ----Petitioner Versus Central Board Of Excise And Customs ----Respondent D.B. Civil Writ Petition No. 11955/2022 Narayan Chand Gehlot ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 11976/2022 Ramdev And Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12045/2022 Ashul Marbles ----Petitioner Versus Central Board Of Excise And Customs ----Respondent D.B. Civil Writ Petition No. 12048/2022 Marble India ----Petitioner Versus Central Board Of Excise And Customs ----Respondent D.B. Civil Writ Petition No. 12153/2022 Gurunanak Int Udyog ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 12184/2022 Kishnaram Ramrakh Vpo Purabsar ----Petitioner Versus Union Of India & Ors. ----Respondent
(22 of 30) [CW-5678/2022] D.B. Civil Writ Petition No. 12245/2022 M/s Bhagwati Construction Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12248/2022 M/s Bhagwati Construction Company ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12252/2022 M/s Bhagwati Filling Centre Having ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12293/2022 Amararam ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12310/2022 Dharma Ram ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12318/2022 Chandra Bhan ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12323/2022 Jhuma Devi ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12398/2022 R.s. Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12405/2022
(23 of 30) [CW-5678/2022] Karamjeet Singh ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12551/2022 M/s Regal Mines And Minerals Private Ltd. ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12630/2022 Bhanwari Devi ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12726/2022 M/s Balwanti Krishan Kumar ----Petitioner Versus State Of Rajasthan & Ors. ----Respondent D.B. Civil Writ Petition No. 12861/2022 H.s.p. Mines ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 12926/2022 Ganpati Int Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13002/2022 Sunita ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13139/2022 Shri Jai Singh Shyam Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13141/2022 M/s Pradyuman Singh Ranawat
(24 of 30) [CW-5678/2022] ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13146/2022 M/s Krishna Granite ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13201/2022 M/s Krishna Granite ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13215/2022 M/s Sanwariya Stone ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13235/2022 T.r. Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13237/2022 M/s Krishna Granite ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13249/2022 T.r. Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13256/2022 M/s Krishna Granite ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13266/2022 T.r. Granites ----Petitioner
(25 of 30) [CW-5678/2022] Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13269/2022 Anmol Granites ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13506/2022 Lrs Of Prakash Devi W/o Gurnam Chand ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14075/2022 Jamindara Bricks Industries Raj Kumar ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14077/2022 Shivam Entt Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14149/2022 Jamindara Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14162/2022 M/s Poonia Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14168/2022 M/s Choudhary Brick Udyog ----Petitioner Versus Union Of India & Ors. ----Respondent
(26 of 30) [CW-5678/2022] D.B. Civil Writ Petition No. 14175/2022 Jat Ent Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14248/2022 M/s Laxmi Int Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14258/2022 Shri Mahadev Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14272/2022 M/s Rao Bricks Industries ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 14273/2022 M/s Shivam Entt Udhyog ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 10919/2022 Pyrex Minerals ----Petitioner Versus Union Of India & Ors. ----Respondent D.B. Civil Writ Petition No. 13018/2022 Roop Rajat Granites ----Petitioner Versus Union Of India & Ors. ----Respondent
(27 of 30) [CW-5678/2022] For Petitioner(s) : Mr. Sharad Kothari Mr. Lokesh Mathur Mr. Sheetal Kumbhat Mr. Arvind Shrimali Mr. Amit Vyas Mr. D.D. Chittlangi Mr. Achala Ram Mr. Lalit Pareek Mr. Saurabh Maheshwari Mr. Tarun Dudia Mr. Vinay Kothari Mr. Devendra Singh Chauhan Mr. V.K. Agarwal Mr. Rahul Lakhwani (through VC) For Respondent(s) : 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 HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 29/09/2022 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 issue of demand of royalty on contribution to DMFT is also raised:-
(28 of 30) [CW-5678/2022] S.No. DB Civil Writ Petition No. Party Name 1. 6368/2022 M/s Choudhary Lime Industries vs State of Rajasthan 2. 6370/2022 M/s Fadak Lime Industries vs. State of Rajasthan & Ors. 3. 6373/2022 M/s Choudhary Lime Industries Vs. State of Rajasthan 4. 6513/2022 Ms/ Fadak Lime Industries vs. State of Rajasthan 5. 7801/2022 8629/2022 8671/2022 M/s Draipal GCC JV vs. State of Rajasthan 8. 10681/2022 8407/2022 8492/2022 No.8109/2022 (Sudershan Lal Gupta vs Union of India & Ors., decided on 27.09.2022) has not made any adjudication on the merit of the matters and the bunch of writ petitions have been dismissed merely relying upon the earlier Division Bench orders in the cases of Udaipur Chambers of Commerce and Industry & Ors. Vs. The Union of India & Anr. (D.B. Civil Writ Petition No.14578/2016), M/s Mateshwari Minerals & Anr. vs Union of India & Anr. (D.B. Civil Writ Petition No.7650/2021), M/s Shivalik Silica Vs. Union of India & Ors. (D.B. Civil Writ Petition No.14849/2021), and Rajasthan Small 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 judgment dated 27.09.2022, thus, these writ petitions also deserve rejection. 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 in writ petitions Nos.6368/2022, 6370/2022, 6373/2022, 6513/2022, 7801/2022, 8629/2022, 8671/2022, 10681/2022, 8407/2022 and 8492/2022 are permitted to continue this relief while turning down
(30 of 30) [CW-5678/2022] the relief against imposition of GST on royalty. Thus, while deferring the writ petitions Nos.6368/2022, 6370/2022, 6373/2022, 6513/2022, 7801/2022, 8629/2022, 8671/2022, 10681/2022, 8407/2022 and 8492/2022 for consideration of the remaining issue other than the demand of GST on royalty, the remaining batch of writ petitions is dismissed in light of the judgment passed in the case of Sudershan Lal Gupta (supra). (KULDEEP MATHUR),J (SANDEEP MEHTA),J 88-Sudhir Asopa/- Powered by TCPDF (www.tcpdf.org)
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.