Madras HC Allows Appeal Without Limitation as GST on Royalty Awaits SC Decision

Tvl. Rajapalayam Cement & Chemicals Ltd. Vs Assistant Commissioner (ST) (Madras High Court) The writ petition challenged an assessment order levying GST on royalty and seigniorage charges payable in connection with the petitioner’s mining activities. The petitioner contended that no GST was payable on mining activity and submitted that the issue was pending final adjudication before the Supreme Court in Udaipur Chambers of Commerce and Industry and Others Vs. Union of India and Others (SLP (C) No. 37326 of 2017). It was also submitted that the Madras High Court had consistently kept ...