<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2024 (11) TMI 101 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=761115</link>
    <description>GST under the reverse charge mechanism on seigniorage is to be contested through objections or representations, after which the assessing authority must adjudicate on merits with a reasonable hearing. Any adjudication order is to remain in abeyance until the Nine-Judge Constitution Bench decides the nature of royalty, and no GST recovery is to be made on royalty or seigniorage in the meantime. Challenges to the impugned notification and circular are left open for consideration after that decision, and all other contentions are preserved for appropriate future proceedings.</description>
    <language>en-us</language>
    <pubDate>Fri, 22 Mar 2024 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 02 Jun 2025 12:29:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=776487" rel="self" type="application/rss+xml"/>
    <item>
      <title>2024 (11) TMI 101 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=761115</link>
      <description>GST under the reverse charge mechanism on seigniorage is to be contested through objections or representations, after which the assessing authority must adjudicate on merits with a reasonable hearing. Any adjudication order is to remain in abeyance until the Nine-Judge Constitution Bench decides the nature of royalty, and no GST recovery is to be made on royalty or seigniorage in the meantime. Challenges to the impugned notification and circular are left open for consideration after that decision, and all other contentions are preserved for appropriate future proceedings.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 22 Mar 2024 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=761115</guid>
    </item>
  </channel>
</rss>