Shrimati Rasal vs. State Of Rajasthan

CW/12005/2018HC RajasthanGSTCNR RJHC01053216201820 December 2023Bench: VIJAY BISHNOI,NUPUR BHATI2 pages

AI SummaryDismissed

Facts

The petitioner, Shrimati Rasal, filed a writ petition challenging show cause notices and assessment orders issued by the respondent GST Department. These notices raised a demand for Goods and Services Tax (GST) on royalty paid by the petitioner to the respondent Mining Department for a mining lease. The petitioner is an individual resident of Nagaur, Rajasthan. The respondents include the State of Rajasthan through its Mines and Geology Department and Finance Department, the Director of Mines and Geology, the Mining Engineer, and the Union of India through its Ministry of Finance.

Held

The Court dismissed the writ petition, holding that the issue regarding the demand of GST on royalty paid to the Mining Department for a mining lease had already been decided by this Court in previous judgments. Specifically, the Court referred to its order dated 29.09.2022 in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and the order dated 27.09.2022 passed by the Jaipur Bench in Sudershan Lal Gupta Vs. Union of India & Ors. In Sudershan Lal Gupta's case, a Division Bench of the Court had held that the imposition of GST on royalty by the respondents was not liable to be interfered with. Therefore, following these precedents, the present writ petition was dismissed. The stay petition filed along with the writ petition also stood dismissed.

Key Issues

1. Whether the imposition of GST on royalty paid for a mining lease by the respondent authorities is liable to be interfered with by this Court? Petitioner's Argument: The petitioner's counsel was not in a position to dispute the fact that the issue regarding the demand of GST on royalty paid to the Mining Department for a mining lease had already been decided by this Court. Revenue/State's Argument: The respondent's counsel submitted that the issue involved in this writ petition has already been decided by this Court in previous judgments, specifically in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and Sudershan Lal Gupta Vs. Union of India & Ors. The court's decision in Sudershan Lal Gupta's case held that the action of the respondents with regard to the imposition of GST on royalty is not liable to be interfered with.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JD:44673-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 12005/2018 Shrimati Rasal W/o Shri Ram Kishore Khurkhuriya, Aged About 55 Years, Resident Of Village Sheelgaon Tehsil And District Nagaur, Rajasthan. ----Petitioner Versus 1. State Of Rajasthan, Through Secretary, Mines And Geology Department, Government Of Rajasthan Jaipur. 2. Secretary Finance Department, Government Of Rajasthan, Jaipur, Rajasthan. 3. Director, Mines And Geology Department Udaipur. 4. Mining Engineer, Mnes And Geology Department, Nagaur, Rajasthan. 5. Union Of India, Through Its Secretary, Ministry Of Finance, Nirman Bhawan, New Delhi. 6. The Under Secretary, (St-Ii) Ministry Of Finance Department Of Revenue State Tax Division New Delhi. ----Respondents For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Digvijay Singh Jasol HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE DR. JUSTICE NUPUR BHATI

Judgment / Order 20/12/2023 The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the respondent - GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease.

[2023:RJ-JD:44673-DB] (2 of 2) [CW-12005/2018] Mr. Digvijay Singh Jasol has submitted that the issue involved in this writ petition has already been decided by this Court vide order dated 29.09.2022 rendered in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. (D.B. Civil Writ Petition No.5678/2022) and other connected writ petitions while relying on the order dated 27.09.2022 passed by the Jaipur Bench of this Court in the bunch of writ petitions led by Sudershan Lal Gupta Vs. Union of India & Ors. (D.B. Civil Writ Petition No.8109/2022). It is argued that in Sudershan Lal Gupta’s case (supra), the Division Bench of this Court has held that the action of respondents with regard to imposition of GST on royalty is not liable to be interfered with. Learned counsel for the petitioner is not in a position to dispute the fact that the issue regarding demand of GST on royalty paid to the respondent - Mining Department towards mining lease has already been decided by this Court in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra). In view of the above, this writ petition is dismissed in terms of the orders passed by this Court in Sudershan Lal Gupta’s case (supra) and Shree Basant Bhandar Int Udyog’s case (supra). The stay petition also stands dismissed. (DR. NUPUR BHATI),J (VIJAY BISHNOI),J 61-DivyaTak/-

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.