2021 (12) TMI 416

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..... rit Petition No. 6972/2018 - -
GST
Hon'ble Dr. Justice Pushpendra Singh Bhati For the Petitioner(s) : Mr. Vijay Bishnoi For the Respondent(s) : Mr. Hemant Dutt ORDER 1. 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 .....

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..... case are that the petitioners are engaged in the business activity of mining and are registered lease holders and have lawful mining lease in their favour. The respondent-State is empowered to award the Excess Royalty Collection Contract (ERCC) to the Royalty Contractors. The respondent No.2 Finance Department, Government of Rajasthan was empowered to authorize Royalty Contractors to collect GST .....

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..... 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 royalty to be collected by a Royalty Contractor on the mining lease from the natural resources ought to be pre-determined and as fixed by the Government. 5. The letter of the Finance Department, Government of R .....

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..... ng on behalf of such supplier in relation to the goods or services or both. 8. However, at this juncture, learned counsel for the respondents have taken a stand by filing their respective pleadings that the Royalty Contractor (ERCC Contractor) are being appointed by the Government exclusively for collecting royalty on behalf of the Government from the mining lease holders of natural resources wit .....

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..... cepted proposition and the same is further supported by the pleadings filed by the respective respondent parties, we do not find any reason to make any further adjudication in the matter. 12. In light of the aforesaid submission and upon such stand of the respondents, the present writ petitions are allowed and the letter dated 08.11.2017 issued by the Finance (Tax) Department, Government of Rajas .....

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