GST liability on seigniorage fee and mining lease amounts deferred pending larger Bench ruling, with reply permitted.

GST liability intimated on seigniorage fee and mining lease amounts was treated as part of the same category as earlier Division Bench directions in similar disputes. The Court followed that approach and allowed the petitioner time to file a reply to the intimation, while consequential proceedings were to remain deferred pending the larger Bench decision on the nature of royalty. The writ petition was thus disposed of on the same terms, with liberty to the petitioner to submit a reply within four weeks.

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Issues: Whether the writ petition challenging the GST liability intimated in respect of seigniorage fee and mining lease amounts should be disposed of on the same terms as the earlier Division Bench directions, with liberty to the petitioner to submit a reply and with further proceedings kept in abeyance pending the decision of the larger Bench.

Analysis: The petition concerned GST liability on seigniorage fee and mining lease amounts. The relief sought was placed in the context of the earlier Division Bench directions governing similar disputes, under which objections were to be received and adjudicated on merits, but consequential action was to remain deferred until the larger Bench decides the nature of royalty. Following that approach, the Court treated the present matter as falling within the same category and granted the petitioner time to respond to the intimation.

Conclusion: The writ petition was disposed of on the same terms, and the petitioner was permitted to submit a reply within four weeks.

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