9911796707
TMI Blog2024 (6) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... re the lead case is A.Venkatachalam v. Assistant Commissioner (ST), Palladam [ 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 on the same terms insofar as it relates to either the issue of seigniorage fee or mining lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to contend that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, 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. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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