GST on Royalty payment —The petitioners challenged the show cause notices/assessment orders raising demand of GST on royalty paid by the writ petitioners to the Mining Department towards their respective mining leases. The counsel for the petitioners contended that the Division Bench of this Court at Jaipur Bench in the bunch of writ petitions in Sudershan Lal Gupta vs Union of India & Ors., decided on 27.09.2022, dismissed petitions relying upon the earlier Division Bench orders, wherein controversy of demand of service tax of royalty was involved which is significantly different from the controversy at hand. The court observed that the right of the respective petitioners to file replies and raise objections against the show cause notices or to file appeal against final assessment orders is a statutory remedy provided under the Act. However, analogous controversy regarding demand of GST on royalty stands concluded vide judgment/final order dated 27.09.2022 passed in Sudershan Lal Gupta vs UOI & Ors.

Held that—The Hon’ble Supreme Court dismissed the writ petitions in light of the judgment passed in the case of Sudershan Lal Gupta.