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2022 (10) TMI 43 - HC - GSTConstitutional Validity of Levy of GST on Royalty - GST on the reverse charge basis on the royalty of the mining extraction - HELD THAT:- We are bound by the final orders passed by Co-ordinate Benches of this Court in the cases of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another [2017 (10) TMI 975 - RAJASTHAN HIGH COURT], M/s Mateshwari Minerals & Another Vs. Union of India & Another [2021 (7) TMI 1379 - RAJASTHAN HIGH COURT], M/s Shivalik Silica Vs. Union of India & Others [2022 (3) TMI 1369 - RAJASTHAN HIGH COURT] and RAJASTHAN SMALL MINES (CHEJAPATTHAR) LEASE HOLDERS ASSOCIATION VERSUS STATE OF RAJASTHAN [2022 (4) TMI 1451 - RAJASTHAN HIGH COURT] where it was held that The royalty being “consideration” certainly places assignment of right to use natural resources deposited in the leased area as a “service” as defined under Section 65-B(44) of the Act of 1994, according to which, any activity carried out by a person for another for consideration is a service. The prayer of the petitioners to entertain the petition on the same issue on the basis of interim order passed in the case of Shree Basant Bhandar INT Udyog Vs. Union of India [2022 (7) TMI 565 - RAJASTHAN HIGH COURT] and similar interim orders passed in other cases cannot be accepted. Once we are faced with final order passed on one hand and interim orders on the other, we have to follow the final verdict of Co-ordinate Bench of this Court. Petition disposed off.
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