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2024 (2) TMI 1286 - HC - GSTValidity of summons issued under Section 70 of the Tamil Nadu Goods and Services Tax Act, 2017 - imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government - HELD THAT - Reliance placed in the recent judgment of the Division Bench of this Court in TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) 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. The petition is disposed off.
Issues Involved:
Challenge to summons u/s 70 of Tamil Nadu Goods and Services Tax Act, 2017 regarding imposition of GST on seigniorage paid to Government. Judgment Summary: Challenge to Summons u/s 70 of TNGST Act, 2017: The petitioner assailed the summons issued under Section 70 of the Tamil Nadu Goods and Services Tax Act, 2017 related to the imposition of GST on seigniorage paid to the Government. The learned Government Advocate referred to a recent judgment of the Division Bench in A.Venkatachalam v. Assistant Commissioner (ST), Palladam II Assessment Circle, wherein specific directions were issued. These directions included submission of objections within four weeks, adjudication on merits after affording a hearing, keeping adjudication orders in abeyance until a decision by the Nine Judge Constitution Bench on royalty nature, no recovery of GST on royalty until the said decision, and leaving all contentions open for future proceedings. The present petition was disposed of in line with the directions from the mentioned judgment. Consequently, the related Writ Miscellaneous Petition was closed without costs. This judgment emphasizes adherence to the directions issued in a prior case regarding challenges to show cause notices under the TNGST Act, 2017. The petitioner's challenge to the summons u/s 70 was addressed in light of the directions laid out in A.Venkatachalam case, ensuring a fair adjudication process and clarifying the status of GST on royalty pending a decision by the Nine Judge Constitution Bench. The disposal of the present petition in accordance with the previous judgment signifies consistency in approach towards similar legal issues and sets a precedent for future cases involving GST imposition under reverse charge mechanism.
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