2024 (5) TMI 715

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..... s writ petition, the petitioner assails the intimation issued under Section 74(5) of the Tamil Nadu Goods and Services Tax Act, 2017 in relation to the imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government. 2. Mr. V. Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He has placed on record the recent .....

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..... asonable opportunity of being heard to the petitioners. However, the orders of adjudication shall be kept in abeyance until the Nine Judge Constitution Bench decides the issue as to the nature of royalty. (iii) It is made clear that there shall be no recovery of GST on royalty until the Nine Judge Constitution Bench takes a decision. (iv) Needless to state that on the matters being decided, .....

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