2024 (5) TMI 748

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....p; Mr. V. Prasanth Kiran Government Advocate (T) ORDER By this writ petition, the petitioner assails the notice dated 11.01.2024 in Form ASMT-10 issued in relation to the imposition of GST under the reverse charge mechanism on the seigniorage paid by the petitioner to the Government. 2. Mr. V. Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondent. He has ....

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.... and in accordance with law, after affording reasonable opportunity of being heard to the petitioners. However, the orders of adjudication shall be kept in abeyance until the Nine Judge Constitution Bench decides the issue as to the nature of royalty. (iii) It is made clear that there shall be no recovery of GST on royalty until the Nine Judge Constitution Bench takes a decision. ....