GST on Royalty —– The petitioners assailed the legality and validity of imposition of GST on royalty and challenged the SCNs issued to them. The counsel for the respondents submitted that the issue regarding legality and validity of imposition of GST on royalty has been finally decided in more than one case by different Division Benches of this Court. The counsel for the respective petitioners submitted that the order passed by this Court in the case of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another (supra) has been challenged in the Hon’ble Supreme Court and recovery has been stayed and in some of the cases, interim protection has been granted. The respondent counsel submitted 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 has been dismissed. The court observed that challenge to leviability of GST on royalty in Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another have been dismissed by the Division Bench of this Court at Principal Seat Jodhpur vide order dated 24.10.2017. Another petition in M/s Shivalik Silica Vs. Union of India & Others has also been dismissed vide order dated 17.12.2021. Thus, consistent view has been taken by this Court in large number of cases, whereby, all the writ petitions, challenging leviability of GST on royalty, have been dismissed. All such orders have been assailed by filing SLPs before the Hon’ble Supreme Court and same have not been decided by the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court dismissed the petitions.