2024 (10) TMI 266 - HC - GST

Levy of GST - mining lease amounts paid by the petitioner to the Government - N/N. 13/2017-Central Tax (Rate) - HELD THAT - Reliance placed in 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. 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 mining lease amounts paid to the Government. Court referred to Notification No.13/2017 - Central Tax (Rate) and interim orders by Supreme Court. Division Bench issued directions to submit objections within four weeks. Adjudication to be on hold until Nine Judge Constitution Bench decision on royalty. Petitioner permitted to reply to intimation within four weeks. Case disposed accordingly.