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2024 (5) TMI 172 - RAJASTHAN HIGH COURTLevy of GST on royalty paid to the respondent-Mining Department towards mining lease - challenge to SCN/assessment orders - HELD THAT:- In SUDERSHAN LAL GUPTA CONTRACTOR VERSUS UNION OF INDIA, STATE OF RAJASTHAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPUTY COMMISSIONER OF STATE TAX, CIRCLE KARAULI, RAJASTHAN [2022 (10) TMI 43 - RAJASTHAN HIGH COURT] the Division Bench of this Court has held that the action of respondents with regard to imposition of GST on royalty is not liable to be interfered with. This writ petition is dismissed in terms of the orders passed by this Court in Sudershan Lal Gupta’s case.
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