Nagem Cori v. The Deputy State Tax Officer-1

1 W.P.(MD)NO.29295 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.29295 of 2025 AND W.M.P.(MD)Nos.22645 & 22646 of 2025 Nagem Cori, Rep. by its Proprietor, Aliar Urawther Ibrahim Kunju, No.7/182-2, Main Road, Ariyanayagipuram, K.M.Meenachipuram - 627 862.

... Petitioner Vs.

The Deputy State Tax Officer-1, Tenkasi, O/o.the Assistant Commissioner (State Tax), Near Yaanaipalam, Tenkasi - 627 811.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records from the file of the respondent in the impugned show cause notice in Reference No.ZD331224065197H in GSTIN/ID No.33AEGP16630C1Z0 dated 09.12.2024 and the impugned order in Reference No.ZD330625116190U in GSTIN/1D No.33AEGP16630C1Z0 dated 12.06.2025 issued for the F.Y.2021-22 and quash the same as without jurisdiction and violative of principles of natural justice, erroneous on facts and law. 1/4

2 W.P.(MD)NO.29295 OF 2025 For Petitioner : Mr.D.Kanagasundaram For Respondent : Mr.R.Sureshkumar, Additional Government Pleader.

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O R D E R

Heard both sides.

2. The writ petitioner challenges the impugned assessment order whereby GST has been levied on royalty and seigniorage charges payable on account of the writ petitioner's mining activities. 3.The case of the petitioner is that on mining activity, no GST is payable. The issue is awaiting final decision from the Hon'ble Supreme Court in a batch of cases in Udaipur Chambers of Commerce and Industry and Others Vs. Union of India and Others (Special Leave to Appeal (C)No.37326 of 2017). The Madras High Court has been taking a consistent stand keeping the recovery proceedings in abeyance pending disposal of the appeal by the Hon'ble Supreme Court. Assessment order was passed on 12.06.2025. The petitioner is given liberty to file statutory appeal to 2/4

3 W.P.(MD)NO.29295 OF 2025 keep the issue alive. If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be numbered without reference to limitation. The petitioner need not make any pre-deposit in view of the decision of the Hon'ble Supreme Court.

4.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 25.10.2025 NCC : Yes / No Index : Yes / No Internet : Yes/ No PMU To:

The Deputy State Tax Officer-1, Tenkasi, O/o.the Assistant Commissioner (State Tax), Near Yaanaipalam, Tenkasi - 627 811.

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4 W.P.(MD)NO.29295 OF 2025 G.R.SWAMINATHAN,J.

PMU W.P.(MD)No.29295 of 2025 25.10.2025 4/4