2024 (10) TMI 1493 - HC - GST

Levy of GST on mining lease amounts paid by the petitioner to the Government - applicability of N/N. 13/2017 - Central Tax (Rate) - HELD THAT - Division Bench Judgment in a batch of cases where the lead case is A.Venkatachalam v. Assistant Commissioner (ST), Palladam, in W.P.No.30974 of 2022 2024 (2) TMI 488 - MADRAS HIGH COURT held that 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. 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.

Summary

The petitioner challenged GST liability on mining lease amounts paid to the Government. The High Court referred to relevant notifications and interim orders from the Supreme Court. The Division Bench issued directions for submission of objections and stay on GST recovery until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to submit a reply within four weeks. The petition was disposed of accordingly.