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Issues: Whether the challenge to the show cause notice and assessment orders raising GST demand on royalty paid towards mining lease was liable to be entertained.
Analysis: The challenge concerned imposition of GST on royalty paid to the Mining Department towards a mining lease. The petitioner fairly accepted that the issue had already been decided by the Court in earlier connected writ proceedings, where it was held that the respondents' action in imposing GST on royalty was not liable to be interfered with.
Conclusion: The writ petition was dismissed in terms of the earlier orders and the challenge to the GST demand on royalty did not succeed.