2024 (5) TMI 1030

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....r the Respondent : Mr. V. Prasanth Kiran, GA (T) ORDER By these writ petitions, the petitioner assails the respective notice issued in Form GST ASMT-10 under the Tamil Nadu Goods and Services Tax Act, 2017 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, a....

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....ith the adjudication, on merits 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 t....