Renaatus Projects Private Limited Vs Joint Director (Madras High Court)
Madras High Court held that writ petition against SCN demanding GST on construction of Mauritius Supreme Court cannot be entertained since the petition is premature and right course is to file detailed replay against the same.
Facts- The petitioner is a private limited company and registered with the GST Department for provision of Works Contract Services. The principal place of business of the petitioner is situated at Chennai. The petitioner had participated in the tender, on 19.09.2017, floated by M/s. NBCC India Limited, New Delhi, for construction of New Supreme Court Building at Port Louis, Mauritius and the said contract was awarded to the petitioner vide letter dated 14.11.2017.
In terms of the aforesaid letter of award, the petitioner had deposited 10% of the contract value, i.e., USD 24,257,196,99/-, by way of Demand Draft No.319771 dated 10.09.2017. Thereafter, on 01.12.2017, they had established a Foreign Branch Office (FBO) in Mauritius to execute the project.
The petitioner company had obtained corporate and business registration from the Government of Mauritius on 04.12.2017 and they had also registered under the Mauritius Value Added Tax Act on 12.12.2017.
On 09.07.2024, the notice in Form GST DRC-01A was issued by the 1st respondent to the petitioner, whereby they demanded GST for the construction of New Supreme Court at Mauritius by FBO of the petitioner. Upon receipt of the said notice, the petitioner filed a letter dated 15.07.2024, wherein it has been stated that the supply, being rendered from Mauritius, is not taxable in India. However, without considering the said response of the petitioner, the 1st respondent had issued the impugned show cause notice dated 22.07.2024. Hence, this petition has been filed.
