TMI Blog2022 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. - D. B. Civil Writ Petition No. 8109/2022 D. B. Civil Writ Petition No. 5199/2022 D. B. Civil Writ Petition No. 6391/2022 D. B. Civil Writ Petition No. 9534/2022 - - - Dated:- 27-9-2022 - 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 Rajasthan Small Mines (ChejaPatthar) , . Krishna Grit Udhyog, Dilip Compnay, Shakambri Stone Crashing Private Limited, Ravi Kumar Vinayak S/o Shri Naresh Kumar Vinayak, Shri Shyam Baba Stone Industries, SAP MINES LLP, Tarushi Mines LLP, Jwala Maa Stone Industries Llp, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on grant of mining rights under the GST law and to read down Entry No. 5 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and Entry No. 5 of Notification No. F.12(56)FD/Tax/2017-Pt.-I-51 dated 29.06.2017 to hold that grant of mineral exploration and mining rights are not covered within the scope of supply of services under the GST law. Consequential prayer of quashing notice dated 30.03.2022 for non-deposit of tax has also been sought. In D.B. Civil Writ Petition No. 5199/2022, the petitioners have prayed for declaration that GST is not leviable on the mining royalty/dead rent. Prayer for quashing Circular No. 164/20/2021- GST dated 06.10.2021 to the extent it relates to applicability of GST on the mining royalty/dead rent has also been made. Petitioners have also prayed for quashing of summons/notices and all proceedings initiated with respect to levy of GST on mining royalty/dead rent. Prayer has also been made for quashing Circular No. 192/02/2016-Service Tax dated 13.04.2016 to the extent it relates to applicability of service tax on mining royalty/dead rent. The petitioner has also prayed for a declaration that GST is not leviable on the contribution to District Minera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Union of India Another (D.B. Civil Writ Petition No. 14578/2016 and batch of writ petitions); order dated 26.07.2021 passed by the Division Bench of this Court in the case of M/s Mateshwari Minerals Another Vs. Union of India Another (D.B. Civil Writ Petition No. 7650/2021); Order dated 17.12.2021 passed by the Division Bench of this Court in the case of M/s Shivalik Silica Vs. Union of India Others (D.B. Civil Writ Petition No. 14849/2021) and order dated 28.04.2022 passed by the Division Bench of this Court in the case of Rajasthan Small Mines (Cheja Patthar) Lease Holders Association Others Vs. State of Rajasthan Others (D.B. Civil Writ Petition No. 5199/2022). 3. On the other hand, learned counsel appearing on behalf of the respective petitioners would submit that the order passed by this Court in the case of Udaipur Chambers of Commerce and Industry Others Vs. The Union of India Another (supra) has been challenged in the Hon ble Supreme Court by filing SLP. It is further submitted that in that case, recovery has been stayed. Learned counsel for the petitioners would further submit that in other cases also, where the order has been challenged, in some of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India Another and batch of writ petitions have been dismissed by the Division Bench of this Court at Principal Seat Jodhpur vide order dated 24.10.2017. Relying upon the aforesaid decision, D.B. Civil Writ Petition No. 7650/2021, M/s Mateshwari Minerals Another Vs. Union of India Another, involving identical challenge, has also been dismissed. Another petition, i.e., D.B. Civil Writ Petition No. 14849/2021, M/s Shivalik Silica Vs. Union of India Others has also been dismissed vide order dated 17.12.2021 relying upon the decision in the case of Udaipur Chambers of Commerce and Industry Others Vs. The Union of India Another (supra). In another writ petition, i.e., D.B. Civil Writ Petition No. 5199/2022, Rajasthan Small Mines (Cheja Patthar) Lease Holders Association Vs. State of Rajasthan Others, the relief, insofar as challenge to leviability of GST on royalty is concerned, has already been rejected relying upon the decision in the case of M/s Shivalik Silica Vs. Union of India Others (supra). As ordered earlier, this petition will survive adjudication only in respect of other reliefs. 8. It would, thus, be clear that consistent view has been taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infructuous or a fait accompli before the final hearing. 12. Though the orders passed by this Court in the cases referred to above repelling challenge to leviability of GST on royalty have been assailed by filing SLPs before the Hon ble Supreme Court, learned counsel appearing on behalf of all the parties do not dispute that the issue has not been decided by the Hon ble Supreme Court and learned counsel for the parties have also brought to our notice that the issue as to whether royalty is in the nature of tax has been referred by the Hon ble Supreme Court for consideration by the Bench of nine-Judge in the case of Mineral Area Development Authority etc. Others Vs. M/s. Steel Authority of India and Others (2011) 4 SCC 450. 13. In view of above consideration as also relying upon the decision of this Court in the cases of Udaipur Chambers of Commerce and Industry Others Vs. The Union of India Another (supra); M/s Mateshwari Minerals Another Vs. Union of India Another (supra); M/s Shivalik Silica Vs. Union of India Others (supra) and Rajasthan Small Mines (Chejapatthar) Lease Holders Association Vs. State of Rajasthan Others (supra), D.B. Civil Writ Petition No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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