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    <title>2024 (6) TMI 467 - MADRAS HIGH COURT</title>
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    <description>GST treatment of seigniorage fee and mining lease remains subject to the pending Nine Judge Constitution Bench ruling on the nature of royalty. Following the Division Bench directions and Notification No. 13/2017-Central Tax (Rate), the petitioner is allowed to file objections or representations within four weeks, and the authority may adjudicate on merits after giving a reasonable opportunity of hearing. However, any adjudicatory order is to be kept in abeyance, and no recovery of GST on royalty is permitted until the Constitution Bench decides the issue. All contentions were expressly left open for future proceedings.</description>
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