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 raised a demand for GST on royalty paid to the Mining Department for a mining lease. The petitioner is represented by Mr. Falgun Buch, and the respondents are represented by Mr. Sandeep Shah, AAG. The respondent's counsel submitted that the issue had been decided by this Court in previous writ petitions, specifically 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.). The petitioner's counsel did not dispute this fact.
Held
The Court held that the issue regarding the imposition of GST on royalty paid for mining leases had already been decided by this Court in prior judgments. Specifically, the Court referred to its decisions in Sudershan Lal Gupta vs. Union of India & Ors. and Shree Basant Bhandar Int Udyog vs. UOI & Ors. In the Sudershan Lal Gupta case, the Division Bench had held that the respondents' action of imposing GST on royalty was not liable to be interfered with. Since the petitioner's counsel did not dispute the applicability of these precedents, the Court found no reason to deviate from its previous rulings. Consequently, the writ petition was dismissed in terms of the aforementioned judgments.
Key Issues
1. Whether the imposition of GST on royalty paid for a mining lease is liable to be interfered with by this Court? The petitioner's contention is that the GST Department has issued show cause notices and assessment orders demanding GST on royalty paid for mining leases. The petitioner seeks to challenge these actions. The respondent's contention is that the issue of imposing GST on royalty has already been decided by this Court in previous judgments, namely Sudershan Lal Gupta vs. Union of India & Ors. and Shree Basant Bhandar Int Udyog vs. UOI & Ors. The respondent argues that, based on these precedents, the action of imposing GST on royalty is not liable to be interfered with. The petitioner's counsel did not dispute the existence or applicability of these prior judgments.
AI-generated summary — verify with the full judgment below
[2023/RJJD/009770] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 3915/2023 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 Bakash Sankhla, Aged About 61 Years, R/o 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. Falgun Buch For Respondent(s) : Mr. Sandeep Shah, AAG assisted by Mr. Abhimanyu Singh Rathore HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Judgment / Order 12/04/2023 The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the respondent - GST D
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