TaxTMI 
TaxTMI 
2024 (10) TMI 1030
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....yush Khaitan. For the respondent no. 1: Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja. For the respondent nos. 2 and 3: Mr. Uday Shankar Bhattacharya Mr. Tapan Bhanja. For the Union of India : Mr. Smarajit Roychowdhury Mr. Prithu Dudhoria. For the NHAI : Mr. Manika Roy Ms. Shinjita Ray. 1. Challenging a show cause notice dated 2nd August 2024 appearing at pag....
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....oint venture (JV), Malaysia was selected as the successful bidder. The petitioners state that in terms of the Letter of Acceptance (LOA) between NHAI and the JV company, the JV company was required to promote and incorporate a limited liability company for execution of the build operation transfer (BOT), annuity project. In terms of the above the petitioner no.1, a Special Purpose Vehicle for the ....
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....pect of annuity on 23rd October 2017, the NHAI vide its policy circular no. 3.3.17, clarified GST will not be applicable on any payments made by NHAI, as such no payment was made against GST. According to the petitioners pursuant to the recommendations of the 43rd GST Council meeting dated 28th May 2021, the circular dated 17th June 2021, was introduced by the state respondent. The said circular d....
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....titioners submits that no case for invocation of Section 74 of the said Act has been made out. There are other grounds of challenge which are canvassed in the petition. In the facts noted here in above he prays for stay of the show cause notice. 5. Mr. Banerjee, learned advocate appearing for the respondent no. 1 submits that at this stage only the show cause notice has been issued. The petitione....