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DBL VILLUPPURAM HIGHWAYS LIMITED vs. UNION OF INDIA 7 OTHER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
Bharat Raichandhani
Varun Pandian
Res. Counsel
V. Prasanth Kiran
Ramesh Kutty

Petitioner / Applicant

DBL VILLUPPURAM HIGHWAYS LIMITED
Respondent UNION OF INDIA 7 OTHER
Court Madras High Court
State

Tamilnadu

Date Jul 23, 2024
Order No.

W. P. No. 16969 of 2024 And W. M. P. Nos. 18689 & 18693 of 2024

Citation

2024(7) TAXREPLY 10364
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ORDER

ORDER The petitioner was awarded a concession by the National Highways Authority of India on Hybrid Annuity Model (HAM). The petitioner, in turn, had awarded EPC contracts. In relation to supplies made by the petitioner, an intimation was issued in November 2023. The petitioner replied thereto in December 2023. This was followed by a show cause notice issued in December 2023. By such show cause notice, the petitioner was called upon to show cause in respect of defects pertaining to the value of supplies made by the EPC contractor in comparison to the outward supply values indicated by the petitioner. The petitioner replied to such show cause notice in January 2024. The impugned order was issued thereafter on 28.02.2024. 2. Learned counsel for the petitioner submits that a contract awarded on HAM cannot be equated with an EPC contract. He submits that the obligations of the petitioner extend not only to designing, building and transferring, but also to operation and maintenan....

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