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 recovery proceedings in abeyance pending the Supreme Court’s decision.
The Court noted that the assessment order had been passed on 26.02.2025. It granted liberty to the petitioner to file a statutory appeal to keep the issue alive. The Court directed that if the appeal was filed within four weeks from the date of receipt of the order, it should be numbered without reference to limitation.
The Court further held that the petitioner was not required to make any pre-deposit in view of the decision of the Supreme Court.
Accordingly, the writ petition was disposed of. No costs were awarded, and the connected miscellaneous petition was closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
