2025-VIL-900-MAD
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SGST High Court Cases

GST - Location of service provider, Location of recipient, Territorial jurisdiction - Petitioner participated in a tender floated by NBCC India Limited for the construction of a New Supreme Court Building in Mauritius and was awarded the contract. The petitioner established a Foreign Branch Office (FBO) in Mauritius to execute the project, and all project-related invoices were raised in USD by the FBO upon the Mauritius branch of NBCC - DGGI issued a show cause notice to the petitioner, demanding GST on the construction of the Mauritius project – Maintainability of writ petition issued on factual issues - HELD - Normally, when a SCN was issued by the Department, the petitioner is supposed to have explain their case by way of filing their reply for the said show cause notice. Thereafter, if they are aggrieved over the assessment order passed by the Assessing Officer, the said order shall be challenged either before the Appellate Authority or before the Court in accordance with law - A Show cause notice issued on the factual aspect cannot be decided without any reply and supporting documents to be filed by the petitioner. When such being the case, it is obligatory on the part of the petitioner to file a detailed reply along with all the supporting documents to substantiate their case before the Assessing Officer - the present petition has been filed in a pre-mature manner and at this stage, the only right course available for the petitioner is to file a detailed reply along with all the supporting documents before the respondents – the writ petition is dismissed
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