https://www.taxtmi.com/caselaws?id=761385 The Telangana HC dismissed a writ petition challenging a show cause notice demanding GST on annuity payments for road construction services. The petitioner contested the constitutional validity of Circular No.150/6/2021 GST, claiming it contravened existing exemption notifications. The HC held that the circular properly clarified that while services for providing access to roads/bridges are exempt under entry 23A (whether paid as tolls or annuities), construction services remain taxable even when paid through annuities. The court found no contradiction between GST Council recommendations and relevant notifications, ruling that interference at the show cause notice stage was unwarranted without specific jurisdictional errors being demonstrated. en-us Mon, 28 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761385 The Telangana HC dismissed a writ petition challenging a show cause notice demanding GST on annuity payments for road construction services. The petitioner contested the constitutional validity of Circular No.150/6/2021 GST, claiming it contravened existing exemption notifications. The HC held that the circular properly clarified that while services for providing access to roads/bridges are exempt under entry 23A (whether paid as tolls or annuities), construction services remain taxable even when paid through annuities. The court found no contradiction between GST Council recommendations and relevant notifications, ruling that interference at the show cause notice stage was unwarranted without specific jurisdictional errors being demonstrated. Case-Laws GST Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761385