2024 (10) TMI 1423

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..... RAMAMOORTHY For the Petitioners: Mr. B.Raveendran For the Respondents: Mr. T.N.C.Kaushik, Additional Government Pleader (T) COMMON ORDER In all these writ petitions, the petitioner challenges assessment orders relating to payment of interest and penalty in so far as such assessment orders relate to imposition of GST on reverse charge mechanism on seigniorage fee, lease charges and payments ma .....

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..... the objections / representations from the write 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 ma .....

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..... osed of on the same terms in so far as the impugned assessment orders pertain to the imposition of interest and penalty on seigniorage fee, lease charges and DMF payments. In respect of all other aspects, the impugned assessment orders are not interfered with. Accordingly, W.P.Nos.5273, 5276, 5279, 5282 & 5287 of 2024 are disposed of in terms of directions issued in paragraph 9 of A.Venkatachalam .....

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