GST intimation on seigniorage fee and mining lease amounts kept in abeyance pending Constitution Bench decision

GST intimation raising liability on seigniorage fee and mining lease amounts was dealt with on the same terms as earlier Division Bench directions in connected matters. The petitioner was allowed to file a reply within four weeks, and any adjudication was to follow on merits and in accordance with law, with the adjudication order kept in abeyance pending the Nine Judge Constitution Bench decision. The writ petition was disposed of on those terms, and no final determination of GST liability was made.

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Issues: Whether the writ petition challenging the GST intimation relating to seigniorage fee and mining lease amounts was to be disposed of on the same terms as the earlier Division Bench directions, with time granted to file a reply and the adjudication kept in abeyance pending the decision of the Nine Judge Constitution Bench.

Analysis: The writ petition concerned an intimation raising GST liability on seigniorage fee and mining lease amounts. The relief sought was considered in the light of the earlier Division Bench directions in connected matters, which permitted filing of objections, required adjudication on merits and in accordance with law, and directed that the adjudication order be kept in abeyance until the Nine Judge Constitution Bench decided the issue. The same approach was found applicable to the present petition.

Conclusion: The petitioner was permitted to submit a reply to the intimation within four weeks, and the matter was disposed of on those terms.

Final Conclusion: The petition ended with procedural relief in the petitioner's favour, without any final adjudication on the GST liability itself.

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