Madras HC Sets Aside GST Demand on HAM Contracts & directs re-consideration

DBL Villuppuram Highways Limited Vs Union of India (Madras High Court) The Hon’ble High Court of Madras set aside the demand order and remitted the matter back for reconsideration. It held: (i) services provided on HAM basis cannot be compared with EPC contracts; (ii) as per circular dated 26.06.2024 issued by CBIC, it has been clarified that HAM contract is a continuous supply of service; the circular is issued under section 168 of the Act and is clarificatory in nature; (iii) the matter requires reconsideration in light of the circular as it was issued after the impugned order came to be p...