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    <title>2024 (10) TMI 1498 - MADRAS HIGH COURT</title>
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    <description>GST on mining lease and royalty is kept in abeyance pending the Nine Judge Constitution Bench&#039;s on the nature of royalty. The petitioner may file objections or representations to the intimation within four weeks, after which the authority must adjudicate on merits and afford a reasonable hearing, but any adjudication order will remain in abeyance until that larger Bench decision. No recovery of GST on royalty, including mining lease amounts, may be made until the Constitution Bench decides the issue. Other contentions are left open for future proceedings.</description>
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      <description>GST on mining lease and royalty is kept in abeyance pending the Nine Judge Constitution Bench&#039;s on the nature of royalty. The petitioner may file objections or representations to the intimation within four weeks, after which the authority must adjudicate on merits and afford a reasonable hearing, but any adjudication order will remain in abeyance until that larger Bench decision. No recovery of GST on royalty, including mining lease amounts, may be made until the Constitution Bench decides the issue. Other contentions are left open for future proceedings.</description>
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