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    <title>2021 (12) TMI 416 - RAJASTHAN HIGH COURT</title>
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    <description>The court allowed the writ petitions, quashing the letter issued by the Finance Department in 2017 regarding GST collection on royalty in mining activities. Any subsequent letters related to the challenged letter were also deemed quashed. The court upheld the existing procedure for GST payment under the reverse charge mechanism for lease holders, stating that their liabilities would not be affected by the amended notification.</description>
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      <description>The court allowed the writ petitions, quashing the letter issued by the Finance Department in 2017 regarding GST collection on royalty in mining activities. Any subsequent letters related to the challenged letter were also deemed quashed. The court upheld the existing procedure for GST payment under the reverse charge mechanism for lease holders, stating that their liabilities would not be affected by the amended notification.</description>
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