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    <title>2024 (6) TMI 477 - MADRAS HIGH COURT</title>
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    <description>GST on seigniorage fee and mining lease was examined against the exclusion for Government services by way of renting of immovable property and the interim stay operating in respect of royalty and mining lease. Following the Division Bench directions in A. Venkatachalam, the High Court permitted the assessee to submit objections or a reply within four weeks, directed adjudication on merits only after affording a hearing, and kept adjudication and recovery in abeyance until the Nine Judge Constitution Bench determines the nature of royalty. The writ petition was disposed of on those same interim terms, leaving the substantive issues open.</description>
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      <description>GST on seigniorage fee and mining lease was examined against the exclusion for Government services by way of renting of immovable property and the interim stay operating in respect of royalty and mining lease. Following the Division Bench directions in A. Venkatachalam, the High Court permitted the assessee to submit objections or a reply within four weeks, directed adjudication on merits only after affording a hearing, and kept adjudication and recovery in abeyance until the Nine Judge Constitution Bench determines the nature of royalty. The writ petition was disposed of on those same interim terms, leaving the substantive issues open.</description>
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