2024 (6) TMI 947 - HC - GST

Levy of GST - seigniorage fee and mining lease amounts paid by the petitioner to the Government - HELD THAT - The Division Bench of this Court in A. Venkatachalam v. Assistant Commissioner (ST) Palladam 2024 (2) TMI 488 - MADRAS HIGH COURT where it was held that It is made clear that there shall be no recovery of GST on royalty until the Nine Judge Constitution Bench takes a decision. T he 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.

Summary

The petitioner challenged the GST liability on seigniorage fee and mining lease amounts paid to the Government. The court directed the petitioner to submit objections within four weeks. Adjudication on the objections will be deferred pending a decision by a Nine Judge Constitution Bench on royalty. No GST recovery on royalty until the decision. Petitioner can challenge notification and circular after the Nine Judge Constitution Bench decision. Petitioner allowed to reply to the intimation within four weeks. The petitions were disposed of accordingly.