Rajasthan Granite Mining Association vs. Union Of INDIA
Facts
The petitioner, Rajasthan Granite Mining Association, filed a writ petition 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 mining leases. The respondents, including the Union of India and the State of Rajasthan, argued that the issue had already been decided by the High Court. The petitioner's counsel could not dispute this fact. The High Court referred to its previous decisions in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and Sudershan Lal Gupta Vs. Union of India & Ors., where the imposition of GST on royalty was upheld.
Held
The Court held that the action of the respondents with regard to the imposition of GST on royalty is not liable to be interfered with. This decision was based on the precedent set by the Court in the cases of Sudershan Lal Gupta Vs. Union of India & Ors. and Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. The reasoning was that the Division Bench of the Court had already considered and decided this specific issue in the aforementioned cases. The ratio decidendi is that the imposition of GST on royalty paid for mining leases, as determined in prior judgments of this Court, is legally sound and does not warrant judicial intervention. Consequently, the writ petition was dismissed in terms of the previous orders.
Key Issues
1. Whether the imposition of GST on royalty paid for mining leases by the respondent GST authorities is liable to be interfered with by this Court? The petitioner argued that the GST Department's action of imposing GST on royalty was not liable to be interfered with. The respondents contended that the issue had already been decided by this Court in previous writ petitions, specifically in Sudershan Lal Gupta Vs. Union of India & Ors. and Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. The petitioner's counsel was unable to dispute the respondents' contention regarding the prior decisions of the Court on this matter.
AI-generated summary — verify with the full judgment below
[2023/RJJD/014441] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 488/2023 Rajasthan Granite Mining Association, Room No. 3 Rudraksh Granite, Near Third Phase, RIICO Industries Area, Jalore (Rajasthan) - 343001 Through Its Authorised Signatory Shri Shiv Kumar Khichad S/o Shri Devi Lal, Age About 52 Years, R/o 36 I N P Post Office 1 KK, 36 LNP, Ganganagar, Rajasthan - 335022. ----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 Principal Secretary, Mines Department, Govt. of Rajasthan, Jaipur.
Joint Commissioner, Circle-C Enforcement Branch, Wing III, State Tax Commercial Taxes Department, Rajasthan, Jaipur, Rajasthan. ----Respondents For Petitioner : Mr. D.D. Thanvi Mr. Amit Vyas For Respondents : Mr. Sandeep Shah, Sr. Advocate & AAG assisted by Mr. Abhimanyu Singh Rathore Mr. Rajvendra Saraswat Mr. Shreyansh Bhandawat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 10/05/2023
The present writ petition has been filed by the petitioner challenging the sho
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