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2020 ] LADU LAL HIRAN v. STATE OF RAJASTHAN 283
India, (2015) 81 VST 95 (Guj.) = 2014 (36) S.T.R. 3 (Guj.) is also not relevant for the
same reason.
31. In the light of the above discussion, it is unnecessary for me to deal
with the contra view of the Calcutta High Court rendered in Durgapur Diesel
Sales and Service v. Superintendent (Service Tax), Central Excise, Durgapur, (2015) 59
taxmann.com 407 (Calcutta) = 2015 (38) S.T.R. 1129 (Cal.).
32. Therefore, this Writ Petition is liable to be dismissed and is accord-
ingly dismissed. No cost.
_______
2020 (37) G.S.T.L. 283 (Raj.)
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
Dr. Pushpendra Singh Bhati, J.
LADU LAL HIRAN
Versus
STATE OF RAJASTHAN

S.B. Civil Writ No. 5354 of 2018 with S.B. Civil Writ Nos. 5841, 5535, 5638, 5869,
5831, 7647, 7088, 7042, 8944, 8901-8902, 7737, 7739, 7746, 7741, 7738, 9476,
7001, 10365, 9085, 9244, 9533, 8937, 11647, 9992, 10968, 11573, 11584, 2106,
4996, 5868, 6416, 6732, 6682, 7732, 5567, 7044, 8940, 8943, 8899, 7743, 7742,
7740, 7744, 7200, 8923, 10336, 9734, 9739, 9526, 8949, 11979, 11581, 11580,
11579, 12301, 13021, 7010, 10569, 10577-10578, 11191 & 11527 of 2018,
decided on 28-8-2018
Royalty charges - Collection of royalty in excess of annual dead rent
and any other charges as may be prescribed in contract, on behalf of Govern-
ment for specified mineral dispatched by mining lease from area specified in
Excess Royalty Collection Contract by contractor - Lease holders required to
pay GST under reverse charge mechanism on royalty paid for mining activities
in terms of Notification No. 13/2017-C.T. (Rate) - Reverse charge mechanism
itself not been contested by respondents - Letter No. P12(52) finance/tax/2017-
III, dated 8-11-2017 issued by Finance (Tax) Department, Rajasthan Govern-
ment authorizing contractor to collect 18% GST on amount of royalty collected
to be quashed - Section 9(3) of Central Goods and Services Tax Act, 2017. [paras
11, 12]
Petitions allowed
REPRESENTED BY : S/Shri Ravi Bhansali, Senior Counsel assisted by
Dhanesh Sarswat, Vipul Dharnia, Vikas Balia,
Himanshu Choudhary, Arvind Shrimali, Vijendra
Puri, Khet Singh, Mahaveer Bhanwariya, Shreekant
Verma, Rajesh Punia, A. Shrimali, Chain Singh,
Amit Vyas, C.S. Bhati, Trilok Joshi and Digvijay
Singh, for the Petitioner.
S/Shri Sanjeet Purohit, ASG, Rishabh Tayal for
K.L. Thakur, AAG, Anil Bhansali with Bhagirath
Patel and R.R. Ankiya for Vipul Singhvi, for the
Respondent.
GST LAW TIMES  18th June 2020  69