Renaatus Projects Private Limited Vs Joint Director (Madras High Court)
Material Facts: The appellant, a private limited company registered under GST in Tamil Nadu, is engaged in construction of roads, highways, bridges, infrastructure projects, industrial structures, hotels and civil works. NBCC India Limited awarded the appellant a contract on 14.11.2017 for construction of the New Supreme Court Building at Port Louis, Mauritius. A formal agreement was executed on 06.12.2017, and the project was completed in October 2020.
Subsequently, following intelligence inputs, an inspection was conducted pursuant to a letter of authorization dated 08.10.2020. The appellant’s premises were inspected on 09.10.2020. Based on the inspection, the respondent issued Show Cause Notice No. 76/2024-GST dated 22.07.2024 demanding GST on execution of the project.
The appellant challenged the show cause notice in W.P. No. 32465 of 2024. The writ petition was dismissed on 26.08.2025 as premature, following which the present writ appeal was filed.
Procedural History
- Contract awarded on 14.11.2017.
- Agreement executed on 06.12.2017.
- Project completed in October 2020.
- Inspection authorized on 08.10.2020 and conducted on 09.10.2020.
- Show Cause Notice No. 76/2024-GST issued on 22.07.2024.
- Writ petition challenging the show cause notice dismissed on 26.08.2025.
- Writ appeal filed against the dismissal order.
Legal Issues
- Whether the show cause notice was issued without jurisdiction.
- Whether the challenge to the show cause notice should be entertained when determination of GST applicability required examination of factual issues.
Relevant Statutory Provisions
- Sections 2(70), 2(71) and 2(71)(iii) of the Goods and Services Tax Act, 2017.
- Sections 7(1) and 12(3) of the GST Act.
Parties’ Submissions
