2024 (10) TMI 1498 - HC - GST

Levy of GST on 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 A.Venkatachalam v. Assistant Commissioner (ST), Palladam 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 the issue of mining lease. Consequently, 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. Petition disposed off.

Summary

The petitioner challenged the GST liability on mining lease amounts paid to the Government. The court referred to Notification No.13/2017 and interim orders by the Supreme Court, granting a stay on royalty and mining lease issues. The Division Bench issued directions for submitting objections and staying GST recovery on royalty until a Nine Judge Constitution Bench decision. The petitioner was allowed to respond to the intimation within four weeks. The petition was disposed of accordingly.