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Madras HC kept GST Proceedings in Abeyance as SC is Examining Royalty Taxability Issue
Case Law Details
- Case Name
- Guruvayurappan Blue Metal Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Guruvayurappan Blue Metal Vs State Tax Officer (Madras High Court)
Summary: The Madras High Court disposed of writ petitions challenging orders dated 11.11.2025 passed under the GST enactments concerning levy of GST on seigniorage fee/royalty for quarrying and transporting mines and minerals under the Reverse Charge Mechanism (RCM). The petitioner had neither obtained GST registration nor paid GST on royalty/seigniorage fees and had also not made contributions to the District Mineral Foundation Trust (DMFT). The petitioner relied on an earlier decision of the High Court in Pichandhi, Propriet...
