2024 (6) TMI 474

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.... petition, the petitioner has assailed the intimation, communicating the GST liability under applicable GST laws in respect of both seigniorage fee and mining lease amounts paid by the respective petitioner to the Government. 2. Learned counsel for the petitioner relies on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on mining lease and points out that services....

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....this Court issued the following directions at paragraph 9 of the judgment: "9. In these circumstances, we deem it fit and appropriate to issue the following directions: (i) In 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. (....

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.... the circular, it is open to the writ petitioners to act upon, after the outcome of the case pending before the Nine Judge Constitution Bench. (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." 6. In view of the said judgment, this petition is l....