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TMI Blog2024 (7) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment for mining of minerals - HELD THAT:- Reliance placed on the decision of the Division Bench of this Court rendered in Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam [ 2024 (2) TMI 488 - MADRAS HIGH COURT] , wherein the Division Bench of this Court, taking note of the questions framed by Constitution Bench of the Hon'ble Supreme Court, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 . In these Writ Petitions, the petitioner has challenged the impugned notices issued seeking to demand GST on the royalty payable by the petitioner to the Government for mining of minerals. 3 . The learned counsel for the petitioner would submit that the issue is now sub judice before the Hon'ble Supreme Court in Writ Petition (Civil) No.1076 of 2021 [M/s.Lakhwinder Singh vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Constitution Bench of the Hon'ble Supreme Court, has held as under:- ''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 a copy of this ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.'' 6 . It is submitted that even otherwise the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove observation, the petitioner is directed to file a reply/objection within a period of four weeks from the date of receipt of a copy of this order. The respondent shall thereafter adjudicate the case on merits, but however, shall keep the implementation of the order in abeyance pending further orders from the Hon'ble Supreme Court as ordered by the Division Bench of this Court. 9 . These Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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