GST intimation on mining lease amounts kept open, with liberty to reply pending larger bench ruling.

A writ petition challenging a GST intimation on mining lease amounts was disposed of by following earlier Division Bench directions. The petitioner was permitted to file a reply to the intimation within four weeks, while the larger bench proceedings on royalty and allied GST issues remained pending. The court did not finally decide the GST liability on merits, and the petitioner's contentions were left open to be raised in appropriate proceedings after the larger bench decision.

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Issues: Whether the writ petition challenging the GST intimation relating to mining lease amounts should be disposed of by permitting the petitioner to submit a reply, pending the outcome of the larger bench proceedings on royalty and allied GST issues.

Analysis: The petition was disposed of on the same terms as the earlier division bench directions. The petitioner was permitted to file a reply to the intimation within four weeks. The dispute was not finally adjudicated on merits, and the petitioner's contentions were kept open to be raised in appropriate proceedings after the decision of the larger bench.

Outcome: The petition was disposed of with liberty to submit reply, and no final determination was made on the GST liability.

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