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2022 (9) TMI 1442 - HC - GSTChallenge to SCN//assessment orders issued by the respondent GST Department raising demand of GST on royalty paid by the writ petitioners to the respondent Mining Department towards their respective mining leases - HELD THAT:- The right of the respective petitioners to file replies and raise objections against the show cause notices issued to them or to file appeal against final assessment orders is a statutory remedy provided under the GST Act and thus are free to avail such remedy irrespective of the fate of the writ petition. However, analogous controversy regarding demand of GST on royalty stands concluded in SUDERSHAN LAL GUPTA CONTRACTOR VERSUS UNION OF INDIA, STATE OF RAJASTHAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPUTY COMMISSIONER OF STATE TAX, CIRCLE KARAULI, RAJASTHAN [2022 (10) TMI 43 - RAJASTHAN HIGH COURT]. Petition dismissed.
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