Madras HC kept GST Proceedings in Abeyance as SC is Examining Royalty Taxability Issue

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...