https://www.taxtmi.com/caselaws?id=458689 Summons under Section 70 of the Tamil Nadu GST Act concerning GST on seigniorage/royalty were dealt with by applying the directions in A. Venkatachalam v. Assistant Commissioner. Petitioners are to file objections or representations within four weeks, and the authority must then proceed on merits after giving a reasonable opportunity of being heard. Adjudication on royalty-related GST is to remain in abeyance until the Nine Judge Constitution Bench determines the legal nature of royalty, and no recovery of GST on royalty is to be made until that decision. Any challenge to the notification or circular is left open for appropriate proceedings. en-us Fri, 09 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458689 Summons under Section 70 of the Tamil Nadu GST Act concerning GST on seigniorage/royalty were dealt with by applying the directions in A. Venkatachalam v. Assistant Commissioner. Petitioners are to file objections or representations within four weeks, and the authority must then proceed on merits after giving a reasonable opportunity of being heard. Adjudication on royalty-related GST is to remain in abeyance until the Nine Judge Constitution Bench determines the legal nature of royalty, and no recovery of GST on royalty is to be made until that decision. Any challenge to the notification or circular is left open for appropriate proceedings. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458689