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Case Law Details

Case Name : Tvl. A.Venkatachalam Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P.No.30974 of 2022
Date of Judgement/Order : 08/01/2024
Related Assessment Year :
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Tvl. A.Venkatachalam Vs Assistant Commissioner (ST) (Madras High Court)

The Madras High Court addressed several writ petitions filed by petitioners challenging the imposition of Goods and Services Tax (GST) on royalties paid for mining leases. The petitioners argued that royalties constitute a ‘tax’ and not a ‘service,

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