2024 (7) TMI 854

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....Hon'ble Mr. Justice C. Saravanan For the Petitioner in both the W.Ps. : Mr. R. Sivaraman For the Respondent in both the W.Ps.: Mr. N. Dilipkumar Senior Standing Counsel COMMON ORDER By this common order, both the Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned notices issued seeking to demand GST on the royalty payable....

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....n of the Division Bench of this Court rendered in Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam [W.P.No.30974 of 2022 etc. batch, dated 08.01.2024], wherein the Division Bench of this Court, taking note of the questions framed by Constitution Bench of the Hon'ble Supreme Court, has held as under:- ''9. In these circumstances, ....

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.... Nine Judge Constitution Bench takes a decision. (iv) Needless to state that on the matters being decided, the writ petitioners if still aggrieved, shall redress their grievance(s), if any, before the appropriate forum, including by filing appeal(s). (v) Insofar as the challenge to the notification as well as the circular, it is open to the writ petitioners to act upon, after the....

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....ing the directions contained in Paragraph No.9 of the order of the Division Bench of this Court. Incidentally, this order was followed under similar circumstances, in the case of an assessee where assessment was also completed, which was a subject matter of challenge in W.P.No.30031 of 2023, vide order dated 04.06.2024. 8. In view of the above observation, the petitioner is directed to file a r....