Sri Guruvayurappan Blue Metal RCM on Royalty to be kept in Abeyance

The Court adopts a consistency driven and interim protective approach in disputes concerning GST on royalty for mining activities. 

Recognising that the core issue is sub judice before the Supreme Court, it refrains from adjudicating merits and instead directs suspension of proceedings. 

At the same time, it safeguards revenue by mandating a conditional deposit. The ruling reinforces judicial discipline in avoiding parallel determinations on issues awaiting authoritative settlement.