Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

The High Court addressed the issue of GST liability on ...


High Court ruled no GST on royalty until Nine Judge Constitution Bench decides. Petitioner has 4 weeks to reply.

June 12, 2024

Case Laws     GST     HC

The High Court addressed the issue of GST liability on seigniorage fee and mining lease amounts paid by the petitioner to the Government. Referring to a Division Bench Judgment, it was held that there should be no recovery of GST on royalty until a decision by a Nine Judge Constitution Bench. The petitioner was allowed to submit a reply within four weeks from the date of the order. The petition was disposed of accordingly.

View Source

 


 

You may also like:

  1. Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the...

  2. Levy of GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for...

  3. The High Court addressed GST liability on seigniorage fee and mining lease amounts. Referring to a Division Bench Judgment, it was held that no GST recovery on royalty...

  4. GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision....

  5. Royalty paid by a mineral concession holder for mining concessions granted by the State is subject to GST levy. The constitutional validity of notifications issued by...

  6. Levy of GST - minerals on which already royalty has been paid - the very issue as to whether GST would be chargeable on minerals on which already royalty has been paid...

  7. Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the...

  8. Criminal proceedings involving allegations of fraudulent activities in an IPO were challenged. The validity hinged on whether a Single Judge or Division Bench should...

  9. Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court...

  10. Constitution of the GST Tribunal in UP - headquarter at Praygraj OR Lucknow - There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the...

  11. Levy of Entry Tax - Motive of the appellant behind litigation - The order of the writ Court overlooks the fact that the view/stand taken by the petitioner, insofar as...

  12. Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned...

  13. Appointment of a arbitrator - requirement of sufficient stamping of documents - Although we agree that there is a need to constitute a larger Bench to settle the...

  14. Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook...

  15. Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability...

 

Quick Updates:Latest Updates