Reengus Sikar Expressway Limited. Vs Additional Director, DGGI
Date: March 16, 2025
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): PUSHPENDRA SINGH BHATI, CHANDRA PRAKASH SHRIMALI
Subject Matter
GST Recovery on Highway Annuities stayed
Summary
The Rajasthan High Court is reviewing the validity of Circular No. 150/2021, which introduces Goods and Services Tax (GST) on annuity payments linked to highway construction. Reengus Sikar Expressway Limited, a company engaged in constructing Nationa…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Learned counsel for the petitioner submits that the petitioner-company is involved in construction of National Highways. 2. Learned counsel for the petitioner demonstrated that after the implementation of GST, it remained under contemplation that the annuity system, which replaced the toll system, continued to be exempted at pa…