2024 (10) TMI 1496

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...., the petitioner has assailed the show cause notice in Form GST DRC-01 calling upon the petitioner to show cause with regard to GST liability under applicable GST laws in respect of both seigniorage fee and turnover from sale of quarried minerals. 2. Learned counsel placed for consideration the Division Bench Judgment in a batch of cases where the lead case is A.Venkatachalam v. Assistant Commiss....

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.... 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. (iv) Needless to state that on the matters being decided, the writ petitioners if still aggrieved, sha....