2026 Supreme(Online)(Mad) 31535
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
Uma Blue Metals – Appellant
Versus
State Tax Officer, Maduranthakam Assessment Circle – Respondent
W.P. No. 5048 of 2026 | W.M.P. Nos. 5608 and 5609 of 2026
Advocates:
For the Appellants/Petitioners: Mr. V. Sanjeevi
For the Respondents:Mrs. P. Selvi, Government Advocate
Remitted GST assessment on quarrying fees pending Supreme Court decision, subject to 10% pre-deposit.
Headnote:First Paragraph: The petitioner challenged an assessment order dated 21.01.2026 under GST laws levying tax on Seigniorage fee/Royalty and DMFT charges for quarrying minerals for FY 2020-21, following a Show Cause Notice in Form GST DRC-01 dated 24.07.2025. The court found that similar cases were remitted subject to pre-deposit of disputed tax. The court remitted the matter back for fresh order subject to 10% pre-deposit and compliance. Second Paragraph: Key issue was whether GST applies to Seigniorage/Royalty fees pending Supreme Court decision. Ratio: Matter remitted to balance assessee and revenue interests, subject to Supreme Court outcome on quarrying fees and mandatory pre-deposit. Third Paragraph: Writ petition disposed with directions for pre-deposit, reply filing, and fresh order; later corrected for typographical error confirming reply was filed.
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