GST Show Cause Notice Upheld as Taxability of Annuity Requires Factual Determination

GMR Pochanpalli Expreessways Limited Vs Additional Director (Telangana High Court) The Telangana High Court dismissed a writ petition challenging a show cause notice demanding GST of ₹68.26 crore, along with interest and penalty, on annuity payments received between September 2017 and September 2022. The petitioner had entered into a Build-Operate-Transfer (BOT) annuity concession agreement with the National Highways Authority of India (NHAI) for widening, operation, and maintenance of a national highway. Construction was completed in March 2009, and the petitioner continued maintenance obli...