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    <title>2024 (11) TMI 511 - MADRAS HIGH COURT</title>
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    <description>GST under reverse charge on seigniorage/royalty was kept in abeyance pending the Nine Judge Constitution Bench decision on the nature of royalty. The petitioner must submit objections or representations within the time fixed by the Division Bench directions in A. Venkatachalam, after which the taxing authority shall adjudicate on merits and give a reasonable opportunity of being heard. Any adjudication order is to remain stayed until the Constitution Bench pronounces its decision, and no GST recovery on royalty/seigniorage is to be made in the meantime. All substantive contentions remain open for further proceedings, including appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761525</link>
      <description>GST under reverse charge on seigniorage/royalty was kept in abeyance pending the Nine Judge Constitution Bench decision on the nature of royalty. The petitioner must submit objections or representations within the time fixed by the Division Bench directions in A. Venkatachalam, after which the taxing authority shall adjudicate on merits and give a reasonable opportunity of being heard. Any adjudication order is to remain stayed until the Constitution Bench pronounces its decision, and no GST recovery on royalty/seigniorage is to be made in the meantime. All substantive contentions remain open for further proceedings, including appeal.</description>
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