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 in previous cases. The petitioner's counsel was unable to dispute this fact. The writ petition and stay petition were subsequently dismissed.
Held
The Court held that the writ petition was to be dismissed in terms of the orders passed in the cases of Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and Sudershan Lal Gupta Vs. Union of India & Ors. The reasoning was based on the respondents' submission that the issue of imposing GST on royalty paid for mining leases had already been decided by this Court. The petitioner's counsel's inability to dispute this fact led to the dismissal. The ratio decidendi is that if a legal issue concerning GST on royalty payments for mining leases has been settled by a coordinate bench of the High Court, subsequent writ petitions raising the same issue will be dismissed in terms of the earlier judgments. The Court also dismissed the stay petition. No specific issue was left undecided.
Key Issues
1. Whether the imposition of GST on royalty paid for mining leases is liable to be interfered with by this Court? The petitioner contended that the GST Department's action in demanding GST on royalty payments was incorrect. The respondents, represented by the learned AAG/Sr. Advocate, argued that this specific issue had already been conclusively decided by this Court in prior judgments. They relied on the decisions in Shree Basant Bhandar Int Udyog Vs. Union of India & Ors. and Sudershan Lal Gupta Vs. Union of India & Ors. The petitioner's counsel conceded that they could not dispute the fact that the issue had been decided in these previous cases.
Sections Cited
None explicitly mentioned in the judgment text provided.
AI-generated summary — verify with the full judgment below
[2023/RJJD/009621] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4602/2023 Rajasthan Granite Mining Association, Room No. 3 Rudraksh Granite, Near Third Phase, RIICO Industrial Area, Jalore (Rajasthan) - 343001 Through Its Authorised Signatory Shri Shiv Kumar Khichad S/o Shri Devi Lal Age About 52 Years, R/o 36 INP Post Office 1KK, 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.
Assistant Commissioner, Central Goods and Service Tax Division-H, First Floor, Customs Bhawan, Sukhadiya Nagar, Sriganganagar.
Assistant Commissioner, State Tax, Ward 1, Circle Jalore, Jalore. ----Respondents For Petitioner(s) : Mr. D.D. Thanvi Mr. Amit Vyas For Respondent(s) : Mr. Sandeep Shah, AAG/Sr. Advocate assisted by Mr. Abhimanyu Singh Rathore 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 ch
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