2023 (12) TMI 596

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....D-DGGI-RU-Shillong/941, and DIN No. 202309DEE3000000AO6F, dated 30.09.2023, which has been issued by the respondent No. 4 under Section 74 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Section 74 of the Meghalaya Goods and Services Tax Act, 2017 ("MGST Act"). 2. The challenge has been made on the ground that the said show cause notice is illegal and without jurisdiction, inasmuch as, the demand for GST on the annuity received by the petitioner from the National Highway Authority of India has been made in contradiction and violation of an exemption to annuity granted vide notifications dated 28.06.2017, 13.10.2017, 29.06.2017 and 09.11.2017. 3. Further challenge has also been made to a circular dated 17.06.2021 issued by....

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....e case of DPJ Bidar-Chincholi (Annuity) Road Project Pvt. Ltd. vs. Union of India by a judgment dated 11.07.2022 has held that the impugned circular dated 17.06.2021, to be bad in law and that the same had been set aside. As such, he submits to relegate the petitioner to undergo proceedings before the respondents would be of no consequence, and that in view of the circumstances as they pertain, interference of this Court is called for to set aside and quash the impugned circular, as well as the show cause notice dated 30.09.2023. 6. Dr. N. Mozika, learned DSG assisted by Ms. S. Rumthao, learned counsel for the respondents in his short submission, has argued that notwithstanding the prevalent situation or circumstances, especially the fact ....