GMR Pochanpalli Expreessways Limited Vs Additional Director
Date: October 27, 2024
Subject Matter
Challenge to GST Show Cause Notice on Road Annuity Payments Dismissed as Premature
Summary
The Telangana High Court dismissed a writ petition challenging a show cause notice demanding GST on annuity payments for road construction under a Build-Operate-Transfer (BOT) model. The Court held that the challenge was premature , requiring fact-fi…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT By filing this writ petition under Article 226 of the Constitution of India, the petitioner has prayed for the grant of Writ of mandamus or any other Writ: (i) To set aside the impugned Show Cause Notice No.5/2023-24 dated 28.04.2023 issued by respondent No.1 demanding Goods and Services Tax (GST) of Rs.68,26,68,000/- along with interest and…