SC Declines Interference as GST Dispute Arose From Show Cause Notice

GMR Pochanpalli Expreessways Limited Vs Additional Director (Supreme Court of India) The dispute arose from a GST show cause notice issued to a concessionaire engaged in a Build-Operate-Transfer (BOT) annuity highway project. The notice sought GST, interest, and penalty on annuity amounts received between September 2017 and September 2022. The petitioner challenged both the show cause notice and Circular No. 150/06/2021-GST dated 17.06.2021, contending that annuity payments received under the BOT model were exempt from GST under Entry 23A of Notification No. 12/2017 and that the circular was c...