The Tax Publishers 2022 TaxPub(GST) 1519 (Raj-HC) : (2022) 066 GST Law Times 0004 : (2023) 112 ITPJ (G) 0237
CENTRAL GOODS SERVICES TAX ACT, 2011
Section 9
Where the issue regarding legality and validity of imposition of GST on royalty was finally decided by the Rajasthan High Court in the case of Udaipur Chambers of Commerce and Industry & Ors. v. UOI & Anr. wherein challenge to leviability of GST on royalty has been repelled and petitions have been finally dismissed, 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 v. UOI and similar interim orders passed in other cases cannot be accepted.
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Levy of GST - Constitutional validity of GST on royalty - SLP against final orders passed by Division Bench pending before Supreme Court -
Petitioners assailed legality and validity of imposition of GST on royalty of the mining extraction. Revenue contended that the issue regarding legality and validity of imposition of GST on royalty has been finally decided in the case of Udaipur Chambers of Commerce and Industry & Ors. v. UOI & Anr. The petitioners submitted that the order passed by the court in the case of Udaipur Chambers of Commerce and Industry & Ors. v. UOI & Anr. was challenged in the Supreme Court by filing SLP. It was further submitted that in that case, recovery has been stayed. Held: The High Court was bound by the final orders passed by Co-ordinate Benches of the High Court in the cases of Udaipur Chambers of Commerce and Industry & Ors. v. UOI & Anr. (supra); Mateshwari Minerals & Anr. v. UOI & Anr. Shivalik Silica v. Union of India & Ors. (supra) and Rajasthan Small Mines (Cheja Patthar) Lease Holders Association v. State of Rajasthan & Ors.. 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 v. UOI (supra) and similar interim orders passed in other cases cannot be accepted. Once the Court was faced with final order passed on one hand and interim orders on the other, the Court would have to follow the final verdict of Co-ordinate Bench of the Court.
Relied:Rajasthan Small Mines (Chejapatthar) Lease Holders Association v. State of Rajasthan [D.B. Civil Writ Petition No. 5199/2022, dt. 28-4-2022], Shivalik Silica v. UOI, CBDT & Customs, Ch. CIT, CGST (Jaipur Zone), Comm. of CGST Alwar, Asstt. CIT CGST [Civil Writ Petition No. 14849/2021) and Order dated 17-12-2021], Mateshwari Minerals, Kshitij Kumar Choudhary S/o Suryapal Choudhary v. UOI, New Delhi, The Directorate General of Goods and Services Tax Intelligence, Jaipur. [(D.B. Civil Writ Petition No. 7650/2021); Order dated 17-12-2021]> and Udaipur Chambers of Commerce and Industry v. UOI, The Superintendent, Central Excise & Ors. 2017 TaxPub(ST) 1585 (Raj-HC).
REFERRED :
FAVOUR : In favour of Revenue
A.Y. :
IN THE RAJASTHAN HIGH COURT
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