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2022 (4) TMI 1451 - HC - GSTRecovery of GST - royalty already taxed - HELD THAT:- The issue does not survive for consideration any more in view of decision in M/S SHIVALIK SILICA VERSUS UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS, CHIEF COMMISSIONER, CGST (JAIPUR ZONE) , COMMISSIONER, CGST ALWAR, ASSISTANT COMMISSIONER, CGST [2022 (3) TMI 1369 - RAJASTHAN HIGH COURT]. Therefore to that extent, relief sought in this petition is rejected. However, this petition would survive in respect of other relief which has been claimed.
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