2024 (11) TMI 452 - HC - GST

Imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government - HELD THAT - In a recent judgment of the Division Bench of this Court in a batch of writ petitions, TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) 2024 (2) TMI 488 - MADRAS HIGH COURT where it was held that ' It is made clear that there shall be no recovery of GST on royalty until the Nine Judge Constitution Bench takes a decision.' This petition is liable to be disposed of.

Summary

The petitioner challenged imposition of GST on seigniorage paid to Government. Government Advocate referred to recent judgment in A.Venkatachalam case. Petition disposed of in line with directions in A.Venkatachalam case.