https://www.taxtmi.com/caselaws?id=428485 The Rajasthan HC dismissed a petition challenging the constitutional validity of GST levy on mining royalty on reverse charge basis. The court held it was bound by final orders of coordinate benches in previous cases establishing that royalty constitutes consideration for assignment of rights to use natural resources, qualifying as a service under Section 65-B(44) of the 1994 Act. The court refused to entertain the petition based on interim orders from other cases, emphasizing that final verdicts of coordinate benches must be followed over interim orders. The petition was disposed of accordingly. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428485 The Rajasthan HC dismissed a petition challenging the constitutional validity of GST levy on mining royalty on reverse charge basis. The court held it was bound by final orders of coordinate benches in previous cases establishing that royalty constitutes consideration for assignment of rights to use natural resources, qualifying as a service under Section 65-B(44) of the 1994 Act. The court refused to entertain the petition based on interim orders from other cases, emphasizing that final verdicts of coordinate benches must be followed over interim orders. The petition was disposed of accordingly. Case-Laws GST Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428485