Sai Jothi quarry v. The Assistant Commissioner St
GST – Seigniorage fee/Royalty on quarrying and transportation of mineral
Case brief
What is this about?
Madras High Court, C. Saravanan J., 07-11-2025, WP 41773/2025 (Sai Jothi Quarry v. Assistant Commissioner (ST), T. Nagar Assessment Circle): writ disposed at admission on same terms as S. Pichandhi (W.P.Nos.35883 & 35889 of 2025, dt. 25.09.2025) — GST demand on seigniorage fee/royalty under RCM (notice dt. 13.08.2025, Sec. 63 GST enactments r/w Rule 100(2) GST Rules, AY 2022-23) kept in abeyance pending Hon'ble Supreme Court ruling; 10% disputed-tax deposit; DMFT non-payment noted; no costs; W.M.P.Nos.46819 & 46820 of 2025 closed.
What did the court decide?
Writ Petition disposed of at the admission stage on the same terms as S. Pichandhi (W.P.Nos.35883 and 35889 of 2025, dated 25.09.2025): Respondent to keep the proceedings in abeyance, await the orders of the Hon'ble Supreme Court on the levy of GST on Seigniorage fee/Royalty and thereafter proceed in accordance with law; Petitioner to deposit 10% of the disputed tax as security; no costs; connected W.M.P.Nos.46819 and 46820 of 2025 closed.