Madras High CourtWP(MD)/23603/2023disposed of

Tvl. Sri. A.D.Vee. Raja Mines And Minerals v. The Assistant Commissioner (St) (Fac)

2024-06-04Honourable Mr Justice C. Saravanan8 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 04.06.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) Nos.23603 to 23607 of 2023 and W.M.P.(MD)Nos.19790 to 19794 of 2023 W.P(MD)No.23603 of 2023:

Ref.No.ZD330523117675H in GST No.33BHPPA4978L1ZU/2017-18 dated 1/8

W.P(MD)No.23604 of 2023:

Ref.No.ZD330523117711T in GST No.33BHPPA4978L1ZU/2018-19 dated 2/8

W.P(MD)No.23605 of 2023:

Ref.No.ZD330523117750R in GST No.33BHPPA4978L1ZU/2019-20 dated W.P(MD)No.23606 of 2023:

3/8

Ref.No.ZD330523120602Z in GSTIN No.33BHPPA4978L1ZU/2020-21 dated W.P(MD)No.23607 of 2023:

4/8

Ref.No.ZD330523120658I in GSTIN No.33BHPPA4978L1ZU/2021-22 dated COMMON ORDER By this common order, the above five Writ Petitions are being disposed of, in the light of the order passed by the Division Bench of this Court vide order dated 08.01.2024 in a batch of Writ Petitions starting from W.P.No.30974 of 2022 in the case of Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam.

2. In the aforesaid order, guidelines have been issued pertaining to the show cause notice issued, which have been directed to keep, pending order of the Hon'ble Supreme Court on the reference relating to levy of GST on royalty paid 5/8

to the Government.

3. It is noticed that the assessee has been permitted to file their replies. The Authorities have been asked to keep adjudication in abeyance until the Nine Judges Constitutional Bench of the Hon'ble Supreme Court decides the case.

4. In this case, the petitioner has come after impugned orders was passed.

5. Considering the same, these Writ Petitions are disposed of by directing the respondent to keep the recovery abeyance, pending further orders of the Hon'ble Supreme Court.

6. In case, the levy is upheld, the respondent is at liberty to proceed against the petitioner to recover tax. In case, the issue is answered against the revenue by the Hon'ble Supreme Court, the impugned order shall be deemed to have been quashed with effect from the date of the order the Hon'ble Supreme Court.

6/8

These Writ Petitions are disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 04.06.2024 Internet : Yes / No apd To 7/8

C.SARAVANAN, J.

apd W.P.(MD) Nos.23603 to 23607 of 2023 and W.M.P.(MD)Nos.19790 to 19794 of 2023 04.06.2024 8/8