GST on royalty and seigniorage charges remains undecided, with statutory appeal left open pending Supreme Court ruling.

GST levy on royalty and seigniorage charges arising from mining activity remained unresolved, as the Madras HC did not finally decide the taxability issue. The Court disposed of the writ petition and granted liberty to pursue the statutory appeal, noting the pending final decision of the Supreme Court. The operative effect was that the petitioner was left to follow the available statutory remedy rather than obtain a merits determination on GST liability.

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Issues: Whether GST could be levied on royalty and seigniorage charges arising from mining activity, and whether the petitioner should be left to pursue the statutory remedy pending final decision of the Supreme Court.

Outcome: The writ petition was disposed of with liberty to pursue the statutory appeal, and the Court did not finally adjudicate the GST levy issue.

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