9911796707
TMI Blog2024 (2) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided by concessionaires to NHAI and the Notification dated 13.10.2017 issued under sub-section [1] of Section 11 of the CGST Act, 2017 read with provisions contained in sub-section [3] of Section 11 of the CGST Act, 2017, this Court is of the considered view that the petitioner has been able to made out a prima facie case for interim relief. It is also noticed that Hon ble Karnataka High Court has already set aside the Circular dated 17.06.2021 by the afore-mentioned Judgment. It is, therefore, provided that till the returnable date, the impugned Demand-cum-Show Cause Notice dated 29.09.2023 shall be kept in abeyance. Issue notice, returnable on 06.03.2024. - HONOURABLE MR. JUSTICE MANISH CHOUDHURY FOR THE PETITIONER : MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oject, on 03.11.2010, cover the composite service of construction of bridge and roads and post completion the operation and maintenance of bridge and roads for concession period which is 17 years and 6 months including 5 years of construction phase and 12 years and 6 months of O M phase. The Annuity as provided in the concession agreement is payable during the concession period. 4. At the inception, Mr. Agarwal, learned Senior Counsel for the petitioner has submitted that the petitioner will not be pressing prayer [iv] in the writ petition. 5. The petitioner has also assailed Agenda no. 6 of the 43rd Meeting of the GST Council held on 28.05.2021 [Annexure-2(2)] a the Circular dated 17.06.2021 [Annexure-2] issued by the Central Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 on the basis of the said Notification dated 13.10.2017. It has been contended that the Agenda of the 43rd Meeting of the GST Council and the Circular dated 17.06.2021, are contrary to the provisions contained in sub-section [3] of Section 11 of the CGST Act, 2017 in that it is the Central Government who alone can clarify the scope or applicability of any Notification issued under sub-section [1] of Section 11 of the CGST Act, 2017 by a Notification issued within a period of one year from the issue of the Notification dated 13.10.2017 under sub-section [1] of Section 11 of the CGST Act, 2017. Reliance is also placed on a Judgment dated 11.07.2022 passed by a learned Single Judge of the Karnataka High Court in a writ petition, Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the respondents are represented by their respective learned counsel, no formal notices need to be issued to the respondents. The petitioner shall, however, furnish requisite nos. of extra copies of the writ petition along with annexures, to Mr. Keyal and Mr. Baruah within 2 [two] working days from today. 10. Having regard to the discussion made in respect of Agenda Item 13[iv] of the 22nd GST Council Meeting, held on 06.10.2017, wherein it has been observed that annuity is a consideration for the service provided by concessionaires to NHAI and the Notification dated 13.10.2017 issued under sub-section [1] of Section 11 of the CGST Act, 2017 read with provisions contained in sub-section [3] of Section 11 of the CGST Act, 2017, this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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