2024 (1) TMI 1383 - HC - GST

Challenge to 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 - 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 AND ORS. VERSUS UNION OF INDIA; THE STATE OF RAJASTHAN; ASSISTANT COMMISSIONER SRI GANGANAGAR AND ORS. 2022 (9) TMI 1442 - RAJASTHAN HIGH COURT . 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.

Summary

The High Court of Rajasthan dismissed a writ petition challenging GST demand on royalty paid to the Mining Department, citing previous judgments in similar cases. The petition was dismissed in line with previous court orders in related cases. The stay petition was also dismissed. (Case citation: TMI)