K N R Srirangam Infra Pvt Ltd. Vs State Tax Officer
Date: July 24, 2024
Subject Matter
GST Liability Assessment Under Hybrid Annuity Model: Re-examination ordered in Light of CBIC Clarification
Summary
The petitioner challenged the assessment orders for several assessment years regarding tax liabilities related to services provided under a Hybrid Annuity Model (HAM) contract with the National Highways Authority of India (NHAI). The petitioner argue…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the following impugned Assessment Orders:- Sl. No W.P. (MD) No. A.Y. Impugned Assessment Order dated Amount 1 14745/23 2019-20 28.04.2023 Tax : Rs.35,80,50,604/- Penalty : Rs.35,80,50,604/- Interest : Rs.20,14,03,464/-…