Petitioners challenged GST notices on royalty for mining. The writ petitions were disposed of in accordance with a prior order directing the revenue to keep recovery in abeyance pending the Supreme Court's decision on the same issue.
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W.P.(MD) Nos.892 and 893 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 08.07.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD)Nos.892 and 893 of 2024 and W.M.P.(MD)Nos.912, 913, 919 and 920 of 2024
A.Sahabdeen ... Petitioner in both the W.Ps.
Vs.
The Commissioner / Additional Chief Secretary, Commercial Tax Department, Ezhilagam, Chepauk, Chennai.
The Deputy State Tax Officer-II, O/o. the Assistant Commissioner (ST), Theni - 2. ... Respondents in W.P.(MD)No.892/2024
The Commissioner / Additional Chief Secretary, Commercial Tax Department, Ezhilagam, Chepauk, Chennai.
The Proper Officer, O/o. the Assistant Commissioner (ST), Theni – 1 Asst. Circle. ... Respondents in W.P.(MD)No.893/2024
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W.P.(MD) Nos.892 and 893 of 2024
Prayer in W.P.(MD)No.892 of 2024 :- Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records pertaining to the impugned notice issued by the second respondent dated 12.09.2022 and quash the same as illegal and unconstitutional.
Prayer in W.P.(MD)No.893 of 2024 :- Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorari calling for the records pertaining to the impugned notice issued by the second respondent dated 00.08.2022 and quash the same as illegal and unconstitutional.
For Petitioner in both the W.Ps. :Mr.C.Jeganathan
For Respondents in both the W.Ps. :Mr.R.Suresh Kumar Additional Government Pleader
COMMON ORDER
In these Writ Petitions, the petitioner has challenged the impugned notices, dated 12.09.2022 and 00.08.2022.
2 . The issue pertains to levy of GST on the royalty paid to the
Government for mining. Earlier, this Court had disposed of a batch of Writ Petitions in the light of the decision of a Division Bench of this
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W.P.(MD) Nos.892 and 893 of 2024
Court dated 08.01.2024 in the case of Tvl.A.Venkatachalam vs. The
Assistant Commissioner (ST), Palladam II Assessment Circle,
Palladam, in view of the pendency of the issue before the Hon'ble Supreme Court. This Court has disposed one of such Writ Petition on 04.06.2024 in W.P.(MD)No.23603 of 2023 in the case of Sri A.D.Vee Raja Mines and Minerals, Rep. by its Proprietor, K.J.Ajay Thulasidharan vs. The Assistant Commissioner (ST) (FAC), Commercial Tax Building, Tenkasi . The relevant portion of the said order reads as under:-
''5. Considering the same, these Writ Petitions are disposed of by directing the respondent to keep the recovery in 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.''
3 . These Writ Petitions stand disposed of in the light of the observations made in the above order dated 04.06.2024 in W.P.(MD)No.
23603 of 2023 in the case of Sri A.D.Vee Raja Mines and Minerals,
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W.P.(MD) Nos.892 and 893 of 2024
Rep. by its Proprietor, K.J.Ajay Thulasidharan [cited supra]. No costs.
Consequently, connected Miscellaneous Petitions are closed.
Index : Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order smn2
08.07.2024
To
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W.P.(MD) Nos.892 and 893 of 2024
C.SARAVANAN, J.
smn2
Common order in W.P.(MD) Nos.892 and 893 of 2024
08.07.2024
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2 issues framed by the court
Issue pertains to levy of GST on the royalty paid to the Government for mining.
Whether the impugned notices are illegal and unconstitutional.
Colour shows how this judgement treated each authority
Tvl. A. VenkatachalamReferred¶25
Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam
Sri A.D.Vee Raja Mines and MineralsFollowed¶30
Sri A.D.Vee Raja Mines and Minerals, Rep. by its Proprietor, K.J.Ajay Thulasidharan vs. The Assistant Commissioner (ST) (FAC), Commercial Tax Building, Tenkasi
1 provisions across 1 enactments
A.Sahabdeen
The Commissioner / Additional Chief Secretary, Commercial Tax Department, Ezhilagam, Chepauk, Chennai
The Deputy State Tax Officer-II, O/o. the Assistant Commissioner (ST), Theni - 2
The Proper Officer, O/o. the Assistant Commissioner (ST), Theni – 1 Asst. Circle
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
