GST intimation on seigniorage fee and mining lease to be replied to, with merits decided after hearing.

GST intimations concerning seigniorage fee and mining lease were not independently adjudicated at this stage. The matter was disposed of in line with directions in connected cases, requiring objections to be filed and the authority to decide the issue on merits after hearing, while the pending larger ruling on royalty-related GST issues was to govern action. The petitioner was given liberty to submit a reply to the intimation within four weeks.

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Issues: Whether the writ petition challenging the GST intimation relating to seigniorage fee and mining lease should be independently adjudicated at this stage.

Analysis: The petition was disposed of in line with the directions already issued in the connected batch of cases, under which objections are to be filed, the authority is to adjudicate on merits after hearing, and the effect of the larger pending decision on royalty-related GST issues is to govern further action. The petitioner was permitted to submit a reply to the intimation within four weeks.

Outcome: The writ petition was disposed of with liberty to submit a reply to the intimation within four weeks.

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