2024 (2) TMI 1366

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....Nos.4579, 4581, 4596, 4601, 4603, 4605, 4606, 4671, 4672, 4683, 4684, 4748, 4751, 1650, 1652, 1655, 1659, 1660, 2971, 4160, 3462, 4289, 4361, 4134, 4389, 4148, 4157, 4154, 4149, 4588, 4591, 4608 4580 & 4582 of 2024 Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.V.Sanjeevi in W.P.4271, 4273, 4279, 4283, 4286, 4287, 4288, 3838, 3840, 3848, 3850, 3852, 3202, 3972, 4066, ....

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....r both seigniorage fee and mining lease amounts paid by the respective petitioner to the Government. 2. Learned counsel for the respective petitioner rely on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on mining lease and point out that services supplied by the Central, State Government or local authority to a business entity by way of renting of immovable p....

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....n the cases, where the challenge is made to the show cause notices, the writ petitioners shall submit their objections / representations within a period of four weeks from the date of receipt of a copy of this order. (ii) Upon receipt of the objections / representations from the writ petitioners, the authority concerned shall proceed with the adjudication, on merits and in accordance with....

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....(vi) It is also made clear that all the contentions are left open for the writ petitioners to raise in appropriate proceedings, after the outcome of the decision of the Nine Judge Constitution Bench." 5. In view of the said judgment, these petitions are liable to be disposed of on the same terms insofar as it relates to either the issue of seigniorage fee or mining lease. Consequently, in all t....