In Brief
In this case, the Supreme Court addressed GST compliance in mineral e-auctions and the rights of lessees to input tax credit. The Court directed the Monitoring Committee to enable lessees to claim input tax credit under the Central Goods and Services Tax Act, 2017. The Court specifically ordered that GST on minerals sold in e-auctions should be paid directly by the buyer to the lessee, with the lessee responsible for all legal compliance. Additionally, the Committee was instructed to create appropriate proforma and ensure proper Tax Identification Numbers appear on invoices. Several related applications were adjourned for further hearing."
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