GST on Royalty ——– The principal relief sought is based on the ground that GST on royalty is beyond the legislature competence. The court observed that a Coordinate Bench of this Court in the case of Sudershan Lal Gupta Contractor Vs. Union of India & Others decided on 27.09.2022 held that consistent view has been taken by this Court in large number of cases, whereby, all writ petitions, challenging levy of GST on royalty, have been dismissed.

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