Madras HC Defers adjudication on GST on Mining Lease Pending SC’s Ruling

P. Saravanan Vs State Tax Officer (Madras High Court) The case of P. Saravanan Vs State Tax Officer before the Madras High Court revolves around the applicability of GST on mining lease payments made to the government. In the writ petition, the petitioner contested the imposition of GST on the amount paid for the mining lease. Citing Notification No.13/2017 – Central Tax (Rate), which excludes GST on services provided by government bodies such as renting immovable property to business entities, the petitioner argued for exemption. The petitioner also relied on interim orders by the Supre...