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2024 (5) TMI 251 - HC - GSTGST on seigniorage fee and mining lease amounts paid by the petitioner to the Government - HELD THAT - The Division Bench of this Court in TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) 2024 (2) TMI 488 - MADRAS HIGH COURT has held that It is made clear that there shall be no recovery of GST on royalty until the Nine Judge Constitution Bench takes a decision. In view of the said judgment this petition is liable to be disposed of on the same terms. Consequently in this case the petitioner is permitted to submit his reply to the intimation within a maximum period of four weeks from the date of receipt of a copy of this order.
Issues: Assailing the intimation of GST liability on seigniorage fee and mining lease amounts paid to the Government under applicable GST laws.
Judgment Summary: The petitioner challenged the intimation regarding GST liability on seigniorage fee and mining lease amounts paid to the Government under applicable GST laws. The Division Bench judgment in a related case directed the petitioners to submit objections within four weeks and allowed adjudication after affording a reasonable opportunity to be heard. The Division Bench also decided to keep the orders of adjudication in abeyance until a Nine Judge Constitution Bench decides on the nature of royalty. No recovery of GST on royalty was permitted until the Nine Judge Constitution Bench makes a decision. The petitioners were given the option to redress grievances before the appropriate forum if still aggrieved. The petitioners were allowed to act upon the notification and circular after the outcome of the case pending before the Nine Judge Constitution Bench. All contentions were left open for the petitioners to raise in appropriate proceedings after the decision of the Nine Judge Constitution Bench. In line with the Division Bench judgment, the current petition was disposed of on similar terms. The petitioner was granted permission to submit a reply to the intimation within a maximum of four weeks from the date of receipt of the order. The petition was disposed of with no costs, and related motions were closed accordingly.
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