Madras High Court
WP(MD)/29557/2026 of M SUNDARAVEL Vs The Assistant Commissioner o on 13 October 2026
WP(MD) No. 29557 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29557 of 2026
CNR:{HCMD011451042026}
M.Sundaravel,
S/o. Muthusekarapandian,
19/2, Seethapal,
Poothapandi Post,
Thovalai Taluk,
Kanniyakumari District,
Pin Code-627 133.
..Petitioner(s)
Vs
The Assistant Commissioner of Central
GST and Central Excise,
Tirunelveli Division,
No.7 Tractor Road,
N.G.O. A Colony, Tirunelveli,
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records relating to the impugned Show Cause Notice No.
27/AC/GST/2026-27 issued by the respondent in Ref : DIN :
20260859XO000000EE8C, dated 27.08.2026 for levying GST on the seigniorage fee/royalty paid for quarrying and transporting mineral for the period F.Y 2020-21 and 2021-22 and quash the same.
For Petitioner :
Mr.V.Sanjeevi
WP(MD) No. 29557 of 2026
For Respondent :
Mr.R.Gowri Shankar
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ORDER
Show Cause Notice dated 27.08.2026 is challenged only insofar as it calls upon the petitioner to show cause with regard to the imposition of GST on seigniorage fee.
2. Mr.R.Gowri Shankar, learned counsel, accepts notice for the respondent.
3. In matters wherein assessment orders were issued relating to the imposition of GST on seigniorage fee, such orders were set aside on condition that the petitioner remits 10% of the demand. With regard to implementation, the proper officer was directed not to implement the order pending adjudication of the larger issue by the Supreme Court.
4. Considering the aforesaid, this Writ Petition is disposed of by directing that any orders passed pursuant to the impugned Show Cause Notice shall not be implemented insofar as such order pertains to GST on
WP(MD) No. 29557 of 2026 seigniorage fee, pending pronouncement of orders by the Supreme Court in S.L.P. (Civil) No.37326 of 2017. There shall be no order as to costs. 13-10-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner of Central GST and Central Excise, Tirunelveli Division, No.7 Tractor Road, N.G.O. A Colony, Tirunelveli,
WP(MD) No. 29557 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29557 of 2026 13-10-2026