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2024 (6) TMI 947 - HC - GSTIssues involved: Assailing the intimation communicating the GST liability under applicable GST laws in respect of seigniorage fee and mining lease amounts paid to the Government. Judgment Summary: Issue 1: Challenge to GST liability on seigniorage fee and mining lease amounts The petitioner challenged the intimation communicating the GST liability under applicable GST laws for seigniorage fee and mining lease amounts paid to the Government. The Division Bench issued directions for submitting objections within four weeks and adjudication to be done in accordance with law. The orders of adjudication were to be kept in abeyance until the Nine Judge Constitution Bench decides on the nature of royalty. No recovery of GST on royalty was allowed until the decision by the Nine Judge Constitution Bench. The writ petitioners were permitted to redress grievances before the appropriate forum if still aggrieved. The challenge to the notification and circular could be acted upon after the outcome of the case pending before the Nine Judge Constitution Bench. All contentions were left open for the writ petitioners to raise in appropriate proceedings post the decision of the Nine Judge Constitution Bench. Disposition: In view of the judgment, the petitions were disposed of on the same terms. The petitioner was allowed to submit a reply to the intimation within four weeks. The petitions were closed with no costs incurred.
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