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TMI Blog2024 (6) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench Judgment in a batch of cases where the lead case is TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) [ 2024 (2) TMI 488 - MADRAS HIGH COURT] has 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 on the same terms insofar as it relates to either the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r local authority to a business entity by way of renting of immovable property is excluded from GST. Reliance is also placed on interim orders issued by the Hon'ble Supreme Court in a batch of cases, including SLP(C) No.37326 of 2017. The Supreme Court has granted an interim stay not only in respect of royalty but also in respect of mining lease. It is stated that the nine judge bench is sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentations from the writ petitioners, the authority concerned shall proceed with the adjudication, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e terms insofar as it relates to either the issue of seigniorage fee or mining lease. Consequently, in this case, the petitioner is permitted to submit his reply to the intimation within a maximum period of four weeks from the date of receipt of a copy of this order.
7. W.P.No.5224 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.5740 and 5741 of 2024 are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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