https://www.taxtmi.com/caselaws?id=756366 The Madras HC set aside orders requiring petitioner to pay GST on entire contract value for National Highways Department services. The court held that petitioner was not liable to pay tax without raising invoices to NHAI, even though work was substantially completed. Tax liability would arise only when invoices are raised or annuity payments received over 15 years. The case was remanded to respondent for re-examination considering CBIC Circular No.221/15/2024-GST dated 26.06.2024 and GST Council's 53rd Meeting recommendations. Petition disposed through remand. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756366 The Madras HC set aside orders requiring petitioner to pay GST on entire contract value for National Highways Department services. The court held that petitioner was not liable to pay tax without raising invoices to NHAI, even though work was substantially completed. Tax liability would arise only when invoices are raised or annuity payments received over 15 years. The case was remanded to respondent for re-examination considering CBIC Circular No.221/15/2024-GST dated 26.06.2024 and GST Council's 53rd Meeting recommendations. Petition disposed through remand. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756366