DBL Villuppuram Highways Limited Vs. Union of India & Ors. (Madras High Court)
Date: July 23, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
GST Demand on HAM Contracts: Matter remanded for re-consideration
Summary
The petitioner, who was awarded a concession by the National Highways Authority of India under the Hybrid Annuity Model (HAM), subsequently engaged in Engineering, Procurement, and Construction (EPC) contracts. The case unfolded as follows: - An inti…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner was awarded a concession by the National Highways Authority of India on Hybrid Annuity Model (HAM). The petitioner, in turn, had awarded EPC contracts. In relation to supplies made by the petitioner, an intimation was issued in November 2023. The petitioner replied thereto in December 2023. This was followed by a show cause notice…