M/S Shiv Shakti Mines vs. State Of Rajasthan
Facts
The petitioner, M/s Shiv Shakti Mines, filed a writ petition challenging show cause notices and assessment orders issued by the GST Department. These notices demanded GST on royalty paid to the Mining Department for mining leases. The respondents, including the State of Rajasthan and the Central Board of Indirect Taxes and Customs, were arrayed as parties. The petitioner's counsel did not dispute that the issue of demanding GST on royalty paid for mining leases had been previously decided by the High Court.
Held
The Court held that the present writ petition is to be dismissed in terms of the judgments passed in Sudershan Lal Gupta's case and Shree Basant Bhandar Int Udyog's case. The reasoning is based on the fact that the petitioner's counsel did not dispute the applicability of these prior decisions. In Sudershan Lal Gupta's case, the Division Bench of the High Court had previously held that the action of the respondents in imposing GST on royalty was not liable to be interfered with. Therefore, following this precedent, the current petition was dismissed. No specific amount in dispute was mentioned in the provided text, nor were any specific sections of the GST Act or Rules discussed by name.
Key Issues
1. Whether the High Court's prior decisions 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.) are applicable to the present case concerning the imposition of GST on royalty paid for mining leases. Petitioner's contention: The petitioner's counsel did not dispute the applicability of the prior judgments. Revenue/State's contention: The respondents argued that the issue had already been decided by this Court in the aforementioned cases, specifically citing the judgment in Sudershan Lal Gupta's case, which held that the imposition of GST on royalty is not liable to be interfered with.
AI-generated summary — verify with the full judgment below
[2023/RJJD/010401] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 2335/2023 M/s Shiv Shakti Mines, Having Principal Place Of Business At Near Rathori Kuwa Park, Rathori Kuwa, Nagaur (Rajasthan), Through Its Proprietor Shri Ram Swroop Shankhla S/o Shri Ram Baksh Sankhla, Aged About 61 Years, Resident Of Rathori Kuwa, Nagaur (Rajasthan) - 341001. ----Petitioner Versus
State Of Rajasthan, Through The Secretary Department Of Finance (Government Of Rajasthan) 1St Floor, Main Building, Gate 2, Government Secretariat, Jaipur, Rajasthan 302005. 2. Office Of Joint Commissioner, State Taxes Department, Circle- Nagaur, Kar Bhawan, Manasar, Nagaur (Rajasthan) - 341001. 3. Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, Central Secretariat, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Prateek Gattani For Respondent(s) : Mr. Sandeep Shah, Sr.Advocate-cum-AAG assisted by Mr. A. S. Rathore Mr. Rajvendra Saraswat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 18/04/2023 The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders is
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