Writ petition challenging leviability of GST on royalty rejected

Sudershan Lal Gupta Contractor Vs Union of India (Rajasthan High Court) Rajasthan High Court held rejected the writ petition filed challenging leviability of GST on royalty as matter already decided by Hon’ble Supreme Court Facts- Writ petition has been filed praying declaration of section 9 and 15 of CGST Act as unconstitutional levying GST on reverse charge basis on royalty of the mining extraction. Writ petition has been challenged as it pre supposes taxability on grant of mining rights under the GST law and to read down Entry No. 5 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 an...