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Validity of show cause notice/assessment orders issued by the respondent, GST Department raising demand of GST on royalty paid to the respondent - Mining Department towards mining lease - The Revenue's counsel argues that the issue has already been settled by the court in previous cases where it was held that the imposition of GST on royalty is justified. - The court dismisses the writ petition in accordance with the decisions made in Sudershan Lal Gupta’s case and Shree Basant Bhandar Int Udyog’s case.