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2024 (5) TMI 1030

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..... ition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government - HELD THAT:- The issue decided in the case of TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) [ 2024 (2) TMI 488 - MADRAS HIGH COURT ] where it was held that the orders of adjudication shall be kept in abeyance until the Nine Judge Constitution Bench decides the issue as to the .....

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..... 2022 batch. In the said judgment, the following directions were issued at paragraph 9 thereof: "9. In these circumstances, we deem it fit and appropriate to issue the following directions: (i) 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 .....

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..... o the notification as well as the circular, it is open to the writ petitioners to act upon, after the outcome of the case pending before the Nine Judge Constitution Bench. (vi) It is also made clear that all the contentions are left open for the writ petitioners to raise in appropriate proceedings, after the outcome of the decision of the Nine Judge Constitution Bench." 3. In view of the .....

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