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2024 (10) TMI 1423

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..... m on seigniorage fee, lease charges and payments made to the District Mineral Fund (DMF) - payment of interest and penalty - HELD THAT:- As decided in recent judgment A.Venkatachalam [ 2024 (2) TMI 488 - MADRAS HIGH COURT] 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 .....

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..... aspects, the impugned assessment orders are not interfered with. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR 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 r .....

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..... in a period of four weeks from the date of receipt of a copy of this order. (ii) Upon receipt of 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 t .....

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..... itution Bench. 3. In view of the above judgment, these petitions are liable to be disposed 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 2 .....

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