2026-VIL-544-MEG
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SGST High Court Cases

GST – Demand of GST on annuity payments - Maintainability of Writ Petition and Availability of Alternate Remedy – Petitioner is engaged in construction, operation and maintenance of highways under a build-operate-transfer (BOT) annuity model challenges a show cause notice and order demanding GST on annuity payments received from the NHAI –HELD - Merely because a challenge to Notifications or Circulars is couched in Constitutional terms does not automatically confer maintainability of the writ petition where the substance of the dispute pertains to tax assessment and classification. The central controversy concerns classification of services under different SAC, applicability of exemption notifications, characterization of annuity receipts under BOT projects, and taxability of composite supplies, which are substantially matters of adjudicatory findings and interpretation of statutory provisions amenable to examination before the appellate authority - The existence of binding Circulars does not render the statutory appellate mechanism otiose or ineffective. The appellate authority is not bound to take judicial notice of Departmental orders or instructions – Further, no violation of principles of natural justice, no patent lack of jurisdiction, and no palpable injustice has been demonstrated to warrant invoking extraordinary writ jurisdiction at the assessment stage. Tax statutes constitute complete codes providing remedies through appeals and revision. The exercise writ jurisdiction is declined on the ground of availability of an efficacious alternate statutory remedy - The writ petition is dismissed with liberty granted to the petitioner to file statutory appeal under Section 107 of the CGST Act, to be considered on merits by the appellate authority – The petition is disposed of
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