https://www.taxtmi.com/caselaws?id=759523 HC resolved a dispute regarding GST liability on highway construction annuity payments. The court set aside previous assessment orders and directed tax collection in line with CBIC circular provisions. The judgment clarified that GST liability arises at invoice issuance or payment receipt, whichever occurs first, providing definitive guidance on tax treatment for infrastructure project concession agreements. en-us Wed, 11 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759523 HC resolved a dispute regarding GST liability on highway construction annuity payments. The court set aside previous assessment orders and directed tax collection in line with CBIC circular provisions. The judgment clarified that GST liability arises at invoice issuance or payment receipt, whichever occurs first, providing definitive guidance on tax treatment for infrastructure project concession agreements. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759523