Madras HC Directs GST on Royalty Proceedings to Await Supreme Court Ruling

Dharmaraj Vs Union of India (Madras High Court) In this writ petition before the Madras High Court, the petitioner challenged Show Cause Notice No. 12/2025-GST-AC dated 29.09.2025, which proposed to levy GST on seigniorage/royalty fee payable to the Government of Tamil Nadu. The petitioner relied on earlier decisions of the High Court rendered in similar circumstances, particularly a Division Bench judgment in which directions were issued in cases where levy of GST on royalty was under challenge, noting that the issue is presently pending before a Nine Judge Constitution Bench of the Hon’ble...