Daily Archives: May 28, 2026

Highway road construction under a DBFOT agreement is a taxable service with toll rights serving as non-monetary consideration. Issue Whether highway construction services executed under a Design-Build-Finance-Operate-Transfer (DBFOT) model constitute a taxable works contract under GST when the consideration received from NHAI is non-monetary (the exclusive right to collect toll) rather than cash. Whether the… Read More »

State GST authority cannot pass a parallel tax order if Central GST proceedings are already pending. Issue Whether a State GST Authority has the legal jurisdiction under Section 6 of the CGST/DGST Act to issue a Show Cause Notice and pass an adjudication order for a tax period when a Central GST Authority has already… Read More »

Writ petition is dismissed as an alternate efficacious statutory appeal exists for challenging reasoned GST evasion orders. Issue Whether a writ petition under Article 226 of the Constitution of India can be maintained to challenge a reasoned GST adjudication order when an alternate, efficacious statutory appeal is available under Section 107 of the CGST Act.… Read More »