Case Law Details
Tvl. AVS Tech Building Solutions Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court recently addressed the issue of GST liability concerning seigniorage fees paid by a petitioner to the government. The petitioner challenged the intimation regarding GST liability under applicable laws concerning seigniorage fees. Citing a Division Bench Judgment, the court directed the petitioner to submit objections or representations within four weeks. The court emphasized the importance of affording a reasonable opportunity for a hearing before adjudication. Notably, the court ordered the adjudication to be suspended until a Nine Judge Constitution Bench resolves the nature of royalty. Until then, no GST recovery on royalty was allowed. The judgment clarified avenues for redressal and left all contentions open for future proceedings.
In light of the Madras High Court’s directive, petitioners must respond to GST liability on seigniorage fee intimation within four weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
In these writ petitions, the petitioner has assailed the intimation communicating the GST liability under applicable GST laws in respect of seigniorage fee paid by the petitioner to the Government.
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