Gayatri Mines And Minerals vs. Union Of INDIA
Facts
The petitioner, Gayatri Mines and Minerals, filed a writ petition challenging show cause notices and assessment orders issued by the respondent GST Department. These notices demanded GST on royalty paid to the Mining Department for a mining lease. The respondent revenue, represented by the Additional Advocate General, submitted that the issue had already been decided by the High Court in previous cases, 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. The tax period(s) and the specific amount in dispute are not explicitly stated in the provided text.
Held
The Court dismissed the writ petition. The dismissal was based on the principle that the issue concerning the imposition of GST on royalty paid for a mining lease had already been decided by the High Court in prior judgments. Specifically, the Court referred to its decisions in Sudershan Lal Gupta vs. Union of India & Ors. (decided on 27.09.2022) and Shree Basant Bhandar Int Udyog vs. UOI & Ors. (decided on 29.09.2022). In Sudershan Lal Gupta's 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 previous judgments, the Court found no reason to deviate from the established precedent. The ratio decidendi is that once a specific issue regarding GST on royalty has been authoritatively decided by the High Court, subsequent petitions raising the same issue are liable to be dismissed in terms of the earlier judgments.
Key Issues
1. Whether the imposition of 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 challenged the show cause notices/assessment orders demanding GST on royalty. However, the petitioner's counsel did not dispute the revenue's contention that the issue had already been decided by the High Court in previous judgments. Revenue's Argument: The respondent revenue 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 DB Civil Writ Petition No. 8109/2022 (Sudershan Lal Gupta vs. Union of India & Ors.). They relied on the decision in Sudershan Lal Gupta’s case, wherein 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.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4622/2023 Gayatri Mines And Minerals, Through Partner Jana Ram S/o Shri Jai Ram Ji, Age About 61 Years, R/o Mundwa, Manakpur, Tehsil And District Nagaur, (M.l. N. 29/2014). ----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.
Deputy Commissioner, State Tax Department, Circle - Nagaur (Rgst), Nagaur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, Sr. Adv.-cum-AAG assisted by Mr. Abhimanyu Singh Rathore Mr. Rajvendra Saraswat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR 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 Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease. Mr. Sandeep Shah, learned AAG has submitted that the issue involv
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