M/s.PG 14 Gobi v. The Assistant Commissioner (ST) (FAC) State Tax Officer - 1
Case at a glance
Outcome
Disposed of
19877 of 2026__________Page3 of 4This writ petition is disposed of accordingly
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 33. The case of the petitioner is that on mining activity, no GST is payable. The issue is awaiting final decision from the Hon'ble Supreme Court in a batch of cases in Udaipur Chambers of Commerce and Industry and Others Vs. Union of India and…
Judgment
WP No. 19877 of 2026__________Page1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 27-05-2026CORAMTHE HON'BLE MR JUSTICE G. R. SWAMINATHANWP No. 19877 of 2026AND WMP NO. 21214 OF 2026M/s.PG 14 Gobi Taluk Jally and Stone Workers, Cooperative Society Ltd., Represented by its Secretary, 0/2/417, Malaiyapalaiyam Road, Bommiamman Koil, Olalakovil, Gobichettipalayam, Erode District - 638 460...PetitionersVsThe Assistant Commissioner (ST) (FAC) State Tax Officer - 1Gobichettipalayam, Erode District...Respondent(s)Writ Petition filed under Article 226 of the Constitution of India to call for the records of the impugned order dated 23.02.2026 in DRC-07 vide Ref. No.ZD330226198994U passed by the respondent and quash the same as arbitrary, against the principles of natural justice and total inconformity with the provisions of the GST Act, 2017.For Petitioner(s):Mr.Vasanthanayagan KFor Respondent(s):Ms.Amirta Poongodi Dinakaran https://www.mhc.tn.gov.in/judis WP No. 19877 of 2026__________Page2 of 4ORDERHeard both sides.
The writ petitioner challenges the impugned assessment order whereby GST has been levied on royalty and seigniorage charges payable on account of the writ petitioner's mining activities.
Operative part
The case of the petitioner is that on mining activity, no GST is payable. The issue is awaiting final decision from the Hon'ble Supreme Court in a batch of cases in Udaipur Chambers of Commerce and Industry and Others Vs. Union of India and Others (Special Leave to Appeal (C)No.37326 of 2017). The Madras High Court has been taking a consistent stand keeping the recovery proceedings in abeyance pending disposal of the appeal by the Hon'ble Supreme Court. The assessment order was passed on 23.02.2026. The petitioner is given liberty to file statutory appeal to keep the issue alive. If the appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be numbered without reference to limitation. The petitioner need not make any pre-deposit in view of the decision of the Hon'ble Supreme Court. https://www.mhc.tn.gov.in/judis WP No. 19877 of 2026__________Page3 of 4This writ petition is disposed of accordingly. No costs. Connected miscellaneous petition is closed. 27-05-2026Index: Yes/NoSpeaking/Non-speaking orderNeutral Citation: Yes/Nonsd/bgaToThe Assistant Commissioner (ST) (FAC) State Tax Officer - 1Gobichettipalayam, Erode District. https://www.mhc.tn.gov.in/judis WP No. 19877 of 2026__________Page4 of 4G.R.SWAMINATHAN J.nsd/bgaWP No. 19877 of 202627-05-2026
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: 19877 of 2026__________Page3 of 4This writ petition is disposed of accordingly
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.