GST levy on seigniorage fee royalty kept in abeyance pending Supreme Court ruling, with security deposit directed.

GST orders concerning levy on seigniorage fee royalty and related reverse charge liability were treated as identical to earlier writ petitions raising the same levy question. In light of the pending Supreme Court determination on that issue, the proceedings were kept in abeyance rather than finally decided. The petitions were disposed of on the same terms as the earlier matter, and the petitioner was required to make the stipulated security deposit pending the Supreme Court's decision.

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Issues: Whether the writ petitions challenging GST orders relating to levy on seigniorage fee royalty should be disposed of on the same terms as an earlier identical matter, by keeping the proceedings in abeyance and directing deposit of a portion of the disputed tax pending the Supreme Court's decision.

Analysis: The challenge arose from orders passed under the GST regime concerning non-payment of GST on seigniorage fee royalty and the related reverse charge liability. The dispute was treated as identical to earlier writ petitions involving the same issue, where proceedings were directed to be kept in abeyance because the underlying levy question was pending before the Supreme Court. In view of the substantially similar facts, the same course was adopted for these petitions.

Conclusion: The writ petitions were disposed of on the same terms as the earlier case, with the proceedings effectively held in abeyance and the petitioner required to make the stipulated security deposit.

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