Rajasthan High Court - Jodhpur
Paragon Marmo, A Partnership Firm vs Union Of India on 13 October, 2022
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 12335/2022
Paragon Marmo, A Partnership Firm, Having Its Registered
Address At 94, New Fatehpura, Udaipur Through Its Partner
Vikas Surana S/o Shri Bhatgwat Singh Surana, Aged About 51
Years, R/o Near Uit Circle, New Fatehpura, Udaipur (Raj.).
----Petitioner
Versus
1. Union Of India, Through Finance Secretary, Finance
Department, New Delhi.
2. State Of Rajasthan, Through Principal Secretary,
Department Of Mines And Minerals, Government Of
Rajasthan, Secretariat, Jaipur, Rajasthan.
3. Finance Secretary, State Finance Department (Tax
Division), Jaipur (Raj.).
4. Assistant Commissioner, State Tax, Ward 1, Circle D,
Udaipur (Raj.).
----Respondents
For Petitioner(s) : Mr. Paramveer Singh
For Respondent(s) : --
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR Order 13/10/2022 The petitioner, through this writ petition, has laid challenge to the impugned orders/ notice issued by the respondent Department demanding GST on the royalty collected by the petitioner.
In a bunch of writ petitions led by D.B. Civil Writ Petition No.8109/2022 (Sudarshan Lal Gupta vs. Union of India & Ors.) and connected matters, Division Bench of this Court at Jaipur (Downloaded on 13/10/2022 at 09:07:39 PM) (2 of 2) [CW-12335/2022] Bench of Rajasthan High Court, vide order dated 27.09.2022, has repelled identical challenge laid to demand of GST on royalty. However, inspite thereof, Shri Paramveer Singh vehemently and fervently urged that the learned Division Bench in the case of Sudarshan Lal Gupta (Supra), failed to make correct interpretation of the Supreme Court Judgment in the case of State of Assam vs. Barak Upatyaka D.U. Karmachari Sanstha (Civil Appeal No.6492/2002) decided on 17.03.2009 and thus, the writ petition merits acceptance.
Irrespective of the fact that similar previous judgments have been challenged before Hon'ble the Supreme Court and even though issue has not been finally decided by Hon'ble the Supreme Court and is pending consideration before a Bench of nine Judges in the case of Mineral Area Development Authority etc. & Ors. vs. M/s. Steel Authority of India & Ors., reported in (2011)4 SCC 450, as a Coordinate Bench of this Court has repelled the self same challenge to leviability of GST on royalty, we are not inclined to take a different view in the matter.
In view of the above discussion, there is no merit in this writ petition which is dismissed as such.
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
48-Sudhir Asopa/-
(Downloaded on 13/10/2022 at 09:07:39 PM)
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