GST on royalty under mining leases left undisturbed as connected bench orders governed the writ challenge.

The writ challenge to show cause notice and assessment orders levying GST on royalty under a mining lease was not interfered with because the issue was already covered by earlier Division Bench orders in connected matters. The petitioner did not press for a different view and accepted that the same legal position applied. Accordingly, the writ petition was dismissed and the GST levy on royalty was left undisturbed.

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Issues: Whether the writ petition challenging the show cause notice and assessment orders levying GST on royalty paid in relation to a mining lease was liable to be interfered with.

Analysis: The challenge was considered in the light of the earlier Division Bench orders in connected matters, where the action of the respondents imposing GST on royalty had already been held not liable to be interfered with. The petitioner did not press for a different view and accepted that the issue stood covered by those orders.

Conclusion: The writ petition was dismissed in line with the earlier decisions, and no interference was called for.

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