GST on mining lease royalty upheld under binding precedent; writ challenge to assessment and notices was dismissed.

GST on royalty payable under a mining lease was challenged through writ proceedings, but the Rajasthan HC declined interference because earlier Division Bench decisions had already upheld the respondents' action. The petitioner did not dispute that those precedents governed the controversy, so the Court treated the issue as covered by binding authority and refused to interfere with the statutory assessment and show-cause notices. The writ petition was dismissed and interim stay was rejected.

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Outcome: Writ petition challenging the levy of GST on royalty paid towards a mining lease was dismissed in terms of earlier decisions of the Court; the stay petition also stood dismissed.

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