Madras HC Stays GST Proceedings on Mining Royalty Pending SC Decision

S.Pichandhi Vs Deputy State Tax Officer (Madras High Court) The Madras High Court disposed of writ petitions challenging FORM GST DRC-01A notices issued for the tax periods 2020–21 and 2021–22 concerning the levy of GST on seigniorage fee and royalty paid for quarrying and transporting minerals. The petitioner argued that the issue regarding GST applicability on royalty and seigniorage charges is already pending adjudication before the Supreme Court. Considering the pendency of the matter before the apex court, the High Court directed the tax authorities to keep all further proceedings in ...