High Court of Meghalaya
Jorabat Shillong Expressway Ltd. v. Union of India
WP(C) NO. 245 OF 2024
The ruling in brief
Where BOT (Annuity) road construction concessionaire challenged SCN and OIO alleging that GST demand on annuity post launch commercial operation of project and sought writ on grounds including jurisdiction and constitutional invalidity, since core disputes related to classification, exemption and composite supply, determination of which required determination of mixed question of facts and law and no grave jurisdictional or natural justice breaches were shown, writ petition was not maintainable and statutory appeal would be an efficacious alternate remedy.
Where petitioner, executing BOT (Annuity) Jorabat–Shillong NH-40 project, challenged DGGI and CGST officers’ jurisdiction to issue and adjudicate demand for GST on annuity, both Additional Director-DGGI and Additional Commissioner of CGST-Shillong were Proper Officers appointed and empowered under relevant notifications and statute to act under Sections 73 and 74; so jurisdictional challenge to their actions would fail
Provisions considered
Section 107, read with section 9, of Central Goods and Services Tax Act, 2017/Meghalaya Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950; Section 74, read with section 3 and 5, of Central Goods and Services Tax Act, 2017/Meghalaya Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.