9911796707
TMI Blog2018 (8) TMI 1995X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2018 with S.B. Civil Writ Nos. 5841, 5535, 5638, 5869, 5831, 7647, 7088, 7042, 8944, 8901-8902, 7737, 7739, 7746, 7741, 7738, 9476, 7001, 10365, 9085, 9244, 9533, 8937, 11647, 9992, 10968, 11573, 11584, 2106, 4996, 5868, 6416, 6732, 6682, 7732, 5567, 7044, 8940, 8943, 8899, 7743, 7742, 7740, 7744, 7200, 8923, 10336, 9734, 9739, 9526, 8949, 11979, 11581, 11580, 11579, 12301, 13021, 7010, 10569, 10577-10578, 11191 & 11527 of 2018, decided on 28-8-2018 ORDER These writ petitions under Article 226 of the Constitution of India have been preferred claiming, in sum and substance, the following reliefs : "(1) The letter No. P12(52) finance/tax/2017-III, dated 8-11-2017 (Annex. 4) issued by Finance (Tax) Department, Rajasthan Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see of natural resources without supply of such natural resources. 4. As per the relevant Rule 2(xxiv) of the Rajasthan Minor Mineral Concession Rules, 2017, "Excess Royalty Collection Contract" being defined means that a contract to collect royalty in excess of annual dead rent and any other charges as may be prescribed in the contract, on behalf of the Government for specified mineral dispatched by the mining lease from the area specified in the contract (ERCC), the lessee was to pay fixed amount as installments of the Contract awarded to him by the Government upfront or in installments, and DMFT on actual collection on the basis of his rights to collect the royalty on specified natural resources from a specified territory. The roya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents have further clarified that the royalty paid for mining activities as chargeable under the notification dated 28-6-2017 provides that the lease holders are required to pay the GST under the reverse charge mechanism. 10. It is contended by Learned Counsel for the respondents that lessee/lease holders will continue to submit and follow the existing procedure for filing of GST Returns, and payment of GST under the reverse charge mechanism is according to the provisions of law. It is further contended that the liabilities of lessee/lease holders will not be affected by the amended notification dated 26-7-2018. 11. Once, the reverse charge mechanism itself has not been contested by the respondents and it is an accepted pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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