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JORABAT SHILLONG EXPRESSWAY LIMITED vs. UNION OF INDIA & OTHERS
(Meghalaya High Court)

Hon'ble Judges:

H. S. THANGKHIEW
B. BHATTACHARJEE
Pet. Counsel
S. Ghosh
M. Waraich
A. Agarwal
Res. Counsel
N. Mozika
S. Rumthao

Petitioner / Applicant

JORABAT SHILLONG EXPRESSWAY LIMITED
Respondent UNION OF INDIA & OTHERS
Court Meghalaya High Court
State

Assam

Date Dec 11, 2023
Order No.

WP ( C ) No. 391 of 2023

Citation

2023(12) TAXREPLY 8431
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ORDER

JUDGMENT Per. H. S. Thangkhiew, Chief Justice ( Acting ) : 1. The writ petitioner by way of the instant writ petition is assailing the Demand cum Show Cause Notice bearing reference No. DGGI/INV/91/2021-0/o DD-DGGI-RU-Shillong/941, and DIN No. 202309DEE3000000AO6F, dated 30.09.2023, which has been issued by the respondent No. 4 under Section 74 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and Section 74 of the Meghalaya Goods and Services Tax Act, 2017 (“MGST Act”). 2. The challenge has been made on the ground that the said show cause notice is illegal and without jurisdiction, inasmuch as, the demand for GST on the annuity received by the petitioner from the National Highway Authority of India has been made in contradiction and violation of an exemption to annuity granted vide notifications dated 28.06.2017, 13.10.2017, 29.06.2017 and 09.11.2017. 3. Further challenge has also been made to a circular dated 17.06.2021 issued by ....

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