M/s. Adhi Lakshmi Bluemetals and Agencies Vs the Superintendent

The Superintendent, Walajabad Range, Maraimalai Division, Office of the Superintendent of GST & Central Excise, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai – 600 073. … Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the respondent in his proceedings in Order-in-Original No.780/2025-GST (Supdt.), quash the order dated 22.12.2025 passed therein.

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For Petitioner : Mr.P.V.Sudakar For Respondent : Mrs.Revathi Manivannan Senior Standing Counsel

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https://www.mhc.tn.gov.in/judis

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W.P.No.9754 of 2026

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ORDER

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Mrs.Revathi Manivannan, learned Senior Standing Counsel takes

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notice for the Respondent.

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This Writ Petition is being disposed of at the time of admission

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with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent.

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In this Writ Petition, the Petitioner has challenged the impugned Order-in-Original No.780/2025-GST (Supdt.). By the impugned Order dated 22.12.2025, proposal in Show Cause Notice No.01/2025/HPU(SUPDT.) dated 20.06.2025 has been confirmed.

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Both the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent submits that the demand that has been confirmed against the Petitioner vide impugned Order is only on the demand of tax under Reverse Charge Mechanism in terms of Sl.No.5 to Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 and the issue is now pending before the Hon’ble Supreme Court.

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https://www.mhc.tn.gov.in/judis

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W.P.No.9754 of 2026

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The Petitioner has not obtained registration and has not paid GST to the Government on the Seigniorage fee/Royalty for quarrying and transporting of mines and minerals under the Reverse Charge Mechanism (RCM). The Petitioner had also not made any contributions to the District Mineral Foundation Trust (DMFT).

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Under similar circumstances, this Court has passed orders by remitting the case back subject to the outcome of the decision of the Hon'ble Supreme Court regarding the dispute relating to levy of GST on the Seigniorage fee/Royalty paid for quarrying mines and minerals. In this connection, a reference is made to the decision of this Court in S.Pichandhi,

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Proprietor of Sri Murugan Ready Mix Concrete and Blue Metal Industries, Vellore Vs. The Deputy State Tax Officer, Vellore Rural Assessment Circle, Vellore , in W.P.Nos.35883 and 35889 of 2025 dated 25.09.2025. Relevant portion of the order is reproduced below:-

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“3. In these Writ Petitions, the Petitioner has challenged the impugned Notices in FORM GST DRC-01A dated 16.06.2025 for the Tax Period 2021-2022 and 2020-2021 respectively.

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4. The learned counsel for the Petitioner submits that the issue is now pending before the Hon'ble Supreme Court, as the dispute pertains to levy

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W.P.No.9754 of 2026

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of GST on the Seigniorage fee/Royalty paid for quarrying and transporting mineral.

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5. Considering the fact that the issue is pending before the Hon'ble Supreme Court, I am inclined to dispose of these Writ Petitions at the admission stage, by directing the Respondent to keep all the proceedings in abeyance.

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6. The Respondent shall await the orders to be passed by the Hon'ble Supreme Court and thereafter proceed in accordance with law. The Petitioner shall however deposit 10% of the disputed tax as security, in line with the directions issued in the Petitioner's own case earlier.”

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Considering the facts and circumstances of the above case in W.P.Nos.35883 and 35889 of 2025, which are almost identical to the facts of

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the present case, this Court is of the view that the aforesaid order will hold

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good in respect of the present Writ Petition also. Accordingly, this Writ Petition stands disposed of on the same terms. No costs. Connected Writ Miscellaneous Petition is closed.

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12.03.2026

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Neutral Citation : Yes / No

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arb

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W.P.No.9754 of 2026

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To:

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The Superintendent, Walajabad Range, Maraimalai Division, Office of the Superintendent of GST & Central Excise, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai – 600 073.

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W.P.No.9754 of 2026

C.SARAVANAN, J.

arb

W.P.No.9754 of 2026 and W.M.P.No.10524 of 2026