Shankar Lal vs. Union Of INDIA
Facts
The petitioner, Shankar Lal, filed a writ petition before the Rajasthan High Court at Jodhpur challenging show cause notices and assessment orders issued by the GST Department. These notices raised a demand for GST on royalty paid to the Mining Department for a mining lease. The respondents, including the Union of India and the State of Rajasthan, were represented. The petitioner's counsel did not dispute that the issue of GST on royalty payments had been previously decided by the High Court.
Held
The Court dismissed the writ petition. The decision was based on previous judgments of the same High Court in DB Civil Writ Petition No.5678/2022 (Shree Basant Bhandar Int Udyog vs. UOI & Ors.) and DB Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs. Union of India & Ors.). In the Sudershan Lal Gupta case, the Division Bench had held that the imposition of GST on royalty payments by the respondents was not liable to be interfered with. Since the petitioner's counsel did not dispute the applicability of these prior judgments to the present case, the Court found no reason to deviate from its earlier findings. The ratio decidendi is that if a similar issue has been decided by a coordinate bench, and the petitioner does not contest the applicability of those precedents, the writ petition will be dismissed in terms of those judgments.
Key Issues
1. Whether the imposition of Goods and Services Tax (GST) on royalty paid to the Mining Department for a mining lease is liable to be interfered with by this Court? Petitioner's Argument: The petitioner's counsel did not dispute the fact that the issue concerning 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. Revenue/State's Argument: The respondents argued that the issue involved in the present writ petition has already been decided by this Court in DB Civil Writ Petition No.5678/2022 (Shree Basant Bhandar Int Udyog vs. UOI & Ors.) and other connected writ petitions, relying on the judgment in DB Civil Writ Petition No.8109/2022 (Sudershan Lal Gupta vs. Union of India & Ors.). They contended that in Sudershan Lal Gupta’s case, the Division Bench held that the action of the respondents with regard to the imposition of GST on royalty is not liable to be interfered with.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
[2023/RJJD/017024] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1830/2023 Shankar Lal S/o Shri Goda Ram Ji, Aged About 42 Years, R/o Ward No. - 1, Gorkhiya, Village - Gorkhiya, Bhilwara, Rajasthan. ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, New Delhi.
The State Of Rajasthan, Through Secretary, Finance Department (Tax Division), Govt. Of Rajasthan, Jaipur.
The Secretary, Mines And Geology Department, Govt. Of Rajasthan, Jaipur.
Commissioner, Central, Goods And Service Tax Department, Circle-B, Bhilwara, Ward No. - 1, Bhilwara, Rajasthan.
Assistant Commissioner, Goods And Service Tax, Circle-B Bhilwara Ward-1, Circle-B, Bhilwara, Rajasthan. ----Respondents For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, AAG with Mr. A. S. Rathore Mr. Rajvendra Saraswat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 24/05/2023 The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the GST Department raising demand of GST on royalty paid to the Mining Department towards mining lease. Mr.
The judgment continues below.
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