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2023 (4) TMI 754 - HC - GSTValidity of SCN/assessment orders issued by the respondent - GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease - HELD THAT:- Learned counsel for the petitioner is not in a position to dispute the fact that the issue regarding demand of GST on royalty paid to the respondent - Mining Department towards mining lease has already been decided by this Court 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] and SHREE BASANT BHANDAR INT UDYOG VERSUS UNION OF INDIA [2022 (7) TMI 565 - RAJASTHAN HIGH COURT], where it was held that demand is upheld. This writ petition is dismissed in terms of the orders passed by this Court in Sudershan Lal Gupta’s case and Shree Basant Bhandar Int Udyog’s case.
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