2024 (10) TMI 1444 - 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, these petitions are liable to be disposed of on the same terms. Consequently, in these cases, 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. Petition disposed off.

Summary

The petitioner challenged GST liability on seigniorage fee and mining lease amounts. Court directed submission of objections within 4 weeks. Adjudication to be on hold until Nine Judge Constitution Bench decision on royalty nature. No GST recovery on royalty until Bench decision. Petitioner can raise contentions in further proceedings. Petitioner to reply to intimation within 4 weeks. Petitions disposed of with no costs.