2026-VIL-616-MAD
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SGST High Court Cases

GST - Jurisdiction to issue show cause notice for construction services executed outside India - Appellant engaged in construction business was awarded a contract for construction of building at Mauritius by NBCC - Whether the Respondent authorities had jurisdiction to issue a show cause notice demanding GST for a construction project whose situs was completely outside India and where all transactions were carried out in Mauritius – HELD - The lack of jurisdiction is not patent on the face of the SCN and the authorities are not without jurisdiction in issuing it. The applicability of GST Act depends upon examination of facts including the manner in which revenue and expenditure relating to the overseas site office were consolidated and reported in the India company's financials. The interpretation of GST Act provisions cannot be determined merely on the basis of the geographical location of project execution but requires examination of the entire transaction structure. A show cause notice is only an initiating measure and does not infringe upon any right. It is only a final order imposing penalty or adversely affecting a party that can constitute actionable grievance. The show cause notice ex facie cannot be considered as without jurisdiction. The ld. Single Judge correctly dismissed the writ petition as premature since the challenge was directed against a show cause notice and not a final assessment order - The order of the learned judge dismissing the writ petition is upheld. The writ appeal is dismissed
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