2024 (10) TMI 1427 - HC - GST

Levy of GST on seigniorage fee and mining lease amounts paid by the respective petitioner to the Government - applicability of N/N. 13/2017 - Central Tax (Rate) - HELD THAT - Relaince placed for consideration 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 ' In the cases, where the challenge is made to the show cause notices, the writ petitioners shall submit their objections / representations within a period of four weeks from the date of receipt of a copy of this order.' In view of the said judgment, 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, in this case, the petitioner is permitted to submit his reply to the intimation with in a maximum period of four weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

The petitioner challenged GST liability on seigniorage fee and mining lease amounts. The court referred to Notification No.13/2017 and interim orders of the Supreme Court. The Division Bench directed the petitioner to submit objections within four weeks, and GST recovery on royalty was stayed until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to respond to the intimation within four weeks. The petition was disposed of accordingly.