2024 (10) TMI 1440 - HC - GST

Levy of GST on seigniorage fee and mining lease amounts paid by the petitioner to the Government - HELD THAT - Division Bench Judgment in a batch of cases where the lead case is TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) 2024 (2) TMI 488 - MADRAS HIGH COURT 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, 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. Court referred to Notification No.13/2017 - Central Tax (Rate) and interim orders by Supreme Court. Division Bench directed petitioner to submit objections within four weeks. Adjudication to be on hold until Nine Judge Constitution Bench decision on royalty. Petitioner allowed to reply to intimation within four weeks. Petition disposed accordingly.