The Mining Royalty Judgment And The GST Amnesty Scheme: A False Connection?

On 25th July 2024, a 9-judge bench of the Supreme Court delivered the judgment in Mineral Area Development Authority (MADA) v. Steel Authority of India Limited (SAIL) (MADA Judgment), effectively overruling the judgment in India Cement Ltd. v. State of Tamil Nadu. The Apex Court held that Royalty on Mining is not in the nature of Tax. The MADA judgment has raised certain anxieties amongst the comm…