Madras HC Defers GST Recovery as Royalty Dispute Awaits SC Decision

Marginal M Sand Vs State Tax Officer (Madras High Court) The writ petitions challenged assessment orders dated 28.03.2024 and 12.06.2024 relating to the assessment years 2018-19 to 2021-22. The dispute concerned the levy of GST on royalty payable to the Government. The impugned assessment orders confirmed the GST demand, although the recovery proceedings had initially been kept in abeyance. The Court noted, however, that recovery proceedings had subsequently been initiated and part of the tax had already been recovered after the assessment orders were passed. It further observed that the issue...