2024 (6) TMI 1090 - HC - GST

Levy of GST - seigniorage fee and mining lease amounts paid to the Government under applicable GST laws - HELD THAT - The Division Bench Judgment in a batch of cases where the lead case is A.Venkatachalam v. Assistant Commissioner (ST), Palladam 2024 (2) TMI 488 - MADRAS HIGH COURT where it was 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. This petition is liable to be disposed of on the same terms insofar as it relates to either the issue of seigniorage fee or mining lease. Consequently, 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.

Summary

The petitioner challenged GST liability on seigniorage fee and mining lease amounts paid to the Government. The court referred to Notification No.13/2017 and interim orders of the Supreme Court. Division Bench directions included submission of objections within four weeks and withholding GST recovery until a decision by the Nine Judge Constitution Bench. The petitioner can respond to the intimation within four weeks. The petition was disposed of accordingly.