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VIRUDHUNAGAR DISTRICT QUARRY OWNERS WELFARE ASSOCIATION, RAMAR, S/O. RAJU vs. THE COMMISSIONER/ADDITIONAL CHIEF SECRETARY AND OTHERS
(Madras High Court)

Hon'ble Judges:

M.NIRMAL KUMAR

Pet. Counsel

Sricharan Rangarajan

C.jeganathan

Res. Counsel

S.kameswaran

Petitioner / Applicant	VIRUDHUNAGAR DISTRICT QUARRY OWNERS WELFARE ASSOCIATION, RAMAR, S/O. RAJU
Respondent	THE COMMISSIONER/ADDITIONAL CHIEF SECRETARY AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 6, 2022
Order No.	Writ Petition (MD) Nos.14380 and 14381 of 2022 And W.M.P.(MD)Nos.10277 and 10283 of 2022
Citation	2022(7) TAXREPLY 6024
Original Order
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ORDER
The petitioners have filed these Writ Petitions seeking to restrain the respondents from insisting the petitioners to register under the GST Act 2017. 2.Since the issue involved in both the Writ Petitions are one and the same, they are heard together and disposed of by this common order. 3.The petitioner in W.P.(MD)No.14381 of 2022 sent a representation to the respondents stating that the officials from the State Tax Department visited various quarries and insisted the quarry owners to produce accounts book and other documents pertaining to their business. Further, they also sought for Transit Pass to ascertain as to whether any quarry materials transported. At that time, the petitioners informed them that they are paying royalty/seignorage charges. Further, the seignorage charge is in the nature of privilege tax and tax on tax cannot be again levied. Hence, no GST levied on seignorage charges. Despite the same, the officials went on to insist the petitioners to produce all ....