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2024 (5) TMI 357 - HC - GSTImposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - HELD THAT - The Division Bench Judgment in a batch of cases where the lead case is A.Venkatachalam v. Assistant Commissioner (ST) Palladam 2024 (2) TMI 488 - MADRAS HIGH COURT has disposed off the issues with specific directions. In view of the said judgment this petition is liable to be disposed of on the same terms. Consequently the petitioner is permitted to submit his reply to the intimation within a maximum period of four weeks from the date of receipt of a copy of this order. - petition disposed off.
Issues involved:
The issues involved in this case are the challenge to the intimation issued under the Tamil Nadu Goods and Services Tax Act, 2017 regarding the imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government. Judgment Details: Issue 1: Challenge to GST on mining lease The petitioner challenged the intimation issued under the Tamil Nadu Goods and Services Tax Act, 2017 regarding the imposition of GST under the reverse charge mechanism on the mining lease amount paid to the Government. The petitioner relied on Notification No.13/2017 - Central Tax (Rate) and pointed out that services supplied by the Central, State Government, or local authority for renting immovable property are excluded from GST. Reference was made to interim orders by the Supreme Court granting a stay on royalty and mining lease issues. The Division Bench of the Court issued directions for submission of objections within four weeks and adjudication to be kept in abeyance pending a decision by the Nine Judge Constitution Bench on the nature of royalty. The petitioner was allowed to submit a reply to the intimation within four weeks based on the said judgment. Conclusion: The writ petition was disposed of, permitting the petitioner to submit a reply to the intimation within four weeks. The case was closed without any costs.
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