2024 (5) TMI 1419

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..... R By these writ petitions, the petitioner assails the show cause notice and intimation issued under 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 o .....

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..... on merits and in accordance with law, after affording reasonable 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) .....

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