2022 (10) TMI 670

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....pondents : Mr.S.Kameswaran Government Advocate ORDER This writ petition has been filed to quash the impugned notice issued by the second respondent dated 11.08.2022. 2.Mr.S.Kameswaran, learned Government Advocate takes notice for the respondents. By consent, this writ petition is taken up for final disposal at the admission stage itself. 3.The learned counsel appearing for the petitioner submi....

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....T Act, 2017 and to pay the GST on the seigniorage fee paid by the petitioner to the Geology and Mining department. He further submitted that the said Act of levying GST has already been challenged before the Honourable Apex Court in W.P(Civil) No.1076 of 2021 in the case of M/S.Lakhwinder Singh Vs. Union of India and others, dated 04.10.2021 as well as before various other high Courts. The issue w....

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.... to the Government for removal for consumption of the minerals for the service received. According to Section 7 of the SGST Act, 2017, the petitioner's business would include supply. Hence, the supply of services in terms of permitting to quarrying and exploring of minerals such as sand, gravel and stones etc, for which seigniorage charges collected will be treated as supply, as it is the righ....

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.... for giving his objections within 15 days from the date of receipt of the notice and thereafter, failing which assessment will be made under Best of Judgment under Section 63 of the GST Act, 2017 and penalty and interest will also be levied according to the provisions of the TNGST Act. Hence, it is only a notice. It is for the petitioner to file his objections along with supporting documents and c....