2022 (10) TMI 43

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....d Minerals Versus Union of India, State of Rajasthan, Central Board of Indirect Taxes and Customs, Joint Commissioner (State Tax), Circle-C, Zone Jaipur-II, M/s. Shri Kalyan Marbles Versus The Union of India , The State of Rajasthan through Finance Secretary, The State of Rajasthan through Secretary, The Deputy Commissioner State Tax, Enforcement Wing-I, Circle-B, Jaipur Rajasthan HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MRS. JUSTICE SHUBHA MEHTA For the Petitioners : Mr. Vedant Agarwal Advocate. Mr. Anuroop Singhi Advocate with Mr. N.S. Bhati Advocate. Mr. Jatin Harjai Advocate. Mr. Mohit Kumar Soni Advocate. Mr. Abhay Singla Advocate through Video Conferencing For the Respondents : Mr. R.D. Rastogi Additional Solicitor General with Mr. Devesh Yadav Advocate. Major R.P. Singh Additional Advocate General with Mr. Jaivarshan Singh Shekhawat Advocate. Mr. Punit Singhvi Advocate with Mr. Ayush Singh Advocate. Mr. Kinshuk Jain Advocate ORDEFR By the Court:(Per Manindra Mohan Shrivastava, Acting CJ.) 1. All these writ petitions have been filed by the petitioners assailing the legality and validity of imposition of service tax/goods and s....

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...., the petitioner has prayed for quashing Circular No. 16/20/2021-GST insofar as it presupposes taxability on granting mining rights under GST law coupled with prayer for reading down Entry No. 5 of Notification No. 13/2017-Central Tax(Rate) dated 28.06.2017 and Entry No. 5 of Notification No. F.12(56)FD/Tax/2017-Pt.I-51 dated 29.06.2017 and to hold that grant of mineral exploration and mining right is not covered within the scope of supply of services under the GST law. Consequential relief of quashing notice and proceedings has also been made. Thus, in all the writ petitions, except D.B. Civil Writ Petition No. 5199/2022, the foundation of relief sought is essentially based on the challenge to leviability of GST on royalty. In D.B. Civil Writ Petition No. 5199/2022, apart from challenge to the legality and validity of imposition of GST on royalty, another relief that GST is not leviable on the contribution to District Mineral Fund Trust(DMFT)/Rajasthan State Mineral Exploration Trust (RSMET) has also been sought. In the alternative, prayer has also been made to declare that royalty is classifiable under Entry 17(iii) of Notification dated 28.06.2017 as amended and, therefore, i....

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.... of writ petitions), interim order has been passed staying the recovery of GST on royalty. Therefore, objection to the maintainability of these petitions may be rejected and present writ petitions may be entertained and interim protection may be granted to the petitioners. 4. During the course of hearing, on the issue with regard to maintainability of these petitions, learned Additional Solicitor General brought to the notice of the Court that in various petitions filed before this Court involving similar issue of leviability of GST on royalty, all the petitions have been dismissed. While SLPs have been filed before the Hon'ble Supreme Court, in some cases interim protection against recovery has been granted, though in some other cases, no interim protection has been granted. He would also bring to the notice of the Court that SLP preferred against order dated 17.12.2022 passed by the Division Bench of this Court in the case of M/s Shivalik Silica Vs. Union of India & Others (supra) has been dismissed. 5. Learned counsel for the petitioners would submit that dismissal of SLP is not affirmation of the view taken in the case of M/s Shivalik Silica Vs. Union of India & Others (supra....

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....d similar interim orders passed in some of the cases. 9. Learned counsel for the respondents have contended that once writ petitions have been finally dismissed, these petitions are also liable to be dismissed. Learned Additional Solicitor General would submit that in such a situation, where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the issue. 10. After hearing learned counsel for the parties, we are of the view that we are bound by the final orders passed by Co-ordinate Benches of this Court in the cases of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another (supra); M/s Mateshwari Minerals & Another Vs. Union of India & Another (supra); M/s Shivalik Silica Vs. Union of India & Others (supra) and Rajasthan Small Mines (Cheja Patthar) Lease Holders Association Vs. State of Rajasthan & Others (supra). The prayer of the petitioners to entertain the petition on the same issue on the basis of interim order passed in the case of Shree Basant Bhandar INT Udyog Vs. Union of India (supra) and similar interim ord....