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    <title>2026 (2) TMI 720 - MADRAS HIGH COURT</title>
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    <description>Show Cause Notice seeking levy or recovery of GST on seigniorage/royalty: petitioner is permitted to file objections/representations within four weeks; the authority must adjudicate the proceedings on merits after affording opportunity to be heard. The court applied earlier Division Bench directions in A. Venkatachalam permitting such submissions and directing that orders of adjudication be kept in abeyance with no recovery of GST on royalty pending decision of the Nine Judge Constitution Bench/Supreme Court. Implementation or recovery pursuant to any assessment is stayed until the higher bench decides the question.</description>
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      <link>https://www.taxtmi.com/caselaws?id=786572</link>
      <description>Show Cause Notice seeking levy or recovery of GST on seigniorage/royalty: petitioner is permitted to file objections/representations within four weeks; the authority must adjudicate the proceedings on merits after affording opportunity to be heard. The court applied earlier Division Bench directions in A. Venkatachalam permitting such submissions and directing that orders of adjudication be kept in abeyance with no recovery of GST on royalty pending decision of the Nine Judge Constitution Bench/Supreme Court. Implementation or recovery pursuant to any assessment is stayed until the higher bench decides the question.</description>
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