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of <h1>Judicial Review Upholds GST Summons Validity Under Section 70, Reinforcing Procedural Transparency in Tax Assessment Mechanisms</h1> <h3>K. Elango Versus The Deputy State Tax Officer Kaikattipudur Po</h3> The HC examined a challenge to a GST summons related to seigniorage under Section 70 of TN GST Act. Following precedent from A.Venkatachalam case, the ... Challenge to summons issued under Section 70 of the Tamil Nadu Goods and Services Tax Act, 2017 - imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government - HELD THAT:- Reliance placed on the recent judgment of the Division Bench of this Court in a batch of writ petitions, TVL. A. VENKATACHALAM VERSUS THE ASSISTANT COMMISSIONER (ST) [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.' In view of the above judgment, this petition is liable to be disposed of on the same terms. The petitioner challenged summons under Section 70 of TN GST Act for GST on seigniorage. Court referred to directions in A.Venkatachalam case. Petition disposed of as per those directions.
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