By this common order, both the Writ Petitions are being disposed of.

2. In these Writ Petitions, the petitioner has challenged the impugned notices issued seeking to demand GST on the royalty payable by the petitioner to the Government for mining of minerals.

3. The learned counsel for the petitioner would submit that the issue is now sub judice before the Hon'ble Supreme Court in Writ Petition (Civil) No.1076 of 2021 [ M/s.Lakhwinder Singh vs. Union of India and others ].

4. The learned counsel for the petitioner would rely on the recent development before the Hon'ble Supreme Court, which seems to indicate that the case was heard on 07.03.2024 and orders are awaited. Therefore, the learned counsel for the petitioner would submit that pending further orders of the Hon'ble Supreme Court, the present cases may be deferred by granting interim relief to the petitioner.

5. On the other hand, the learned Senior Standing Counsel for the respondent would rely on the decision of the Division Bench of this Court rendered in Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST), Palladam II Assessment Circle, Palladam [W.P.No.30974 of 2022 etc. batch, dated 08.01.2024], wherein the Divisio