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C. SRINIVASA MOORTHY vs. THE DEPUTY STATE TAX OFFICER, HOSUR.
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K. S. Viswanathan
G. M. Ananthakumar
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

C. SRINIVASA MOORTHY
Respondent THE DEPUTY STATE TAX OFFICER, HOSUR.
Court Madras High Court
State

Tamilnadu

Date Jun 7, 2024
Order No.

W. P. No. 12426 of 2024 And W. M. P. No. 13562 of 2024

Citation

2024(6) TAXREPLY 9963
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ORDER

ORDER In this writ petition, the petitioner has assailed the intimation communicating the GST liability under applicable GST laws in respect of both seigniorage fee and mining lease amounts paid by the petitioner to the Government. 2. Learned counsel for the petitioner relies on Notification No.13/2017 - Central Tax (Rate) insofar as the claim relates to GST on mining lease and points out that services supplied by the Central, State Government or local authority to a business entity by way of renting of immovable property is excluded from GST. Reliance is also placed on interim orders issued by the Hon'ble Supreme Court in a batch of cases, including SLP(C) No.37326 of 2017 to contend that the Supreme Court has granted an interim stay not only in respect of royalty but also in respect of mining lease. It is stated that the nine judge bench is scheduled to hear the batch of cases. 3. Learned counsel further placed for consideration the Division Bench Judgment in a bat....

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