Order Date – 12 April 2023

Parties: Rajasthan Granite Mining Association Vs Union of India, The State of Rajasthan, The Principal Secretary, Mines Department, Govt. Of Rajasthan, Jaipur, Assistant Commissioner, Central Goods and Service Tax and Assistant Commissioner, State Tax

Facts – 

• The Petitioner, Rajasthan Granite Mining Association, was issued with a show cause notice raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease.

Issue – 

• Whether GST is leviable on royalty paid towards mining lease?

Order – 

• The Divisional Bench of Hon’ble High Court relied on the decision in Sudershan Lal Gupta’s case, the Division Bench of this Court has held that the action of respondents with regard to imposition of GST on royalty is not liable to be interfered with. 
• 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’s case and Shree Basant Bhandar Int Udyog’s case.
• Thus, in the view of the above decisions the writ petition is dismissed.