National Highways Authority Of INDIA vs. Src Projects PVT. LTD.
Facts
The petitioner, National Highways Authority of India (NHAI), filed two petitions (O.M.P. (COMM) 210/2019 and O.M.P. (COMM) 224/2019) against the respondent, SRC Projects Pvt. Ltd. The proceedings appear to concern a dispute related to Goods and Services Tax (GST). The petitioner's counsel, on instructions, informed the Court that after considering an Advance Ruling from the Telangana State Authority and Circular No. 178/10/2022 from the Ministry of Finance, the Member Finance concluded that GST is not attracted to the subject transaction. The petitioner sought an adjournment to place the Member Finance's decision on record and to explore amicable resolution, referencing a letter dated 08.03.2024.
Held
The Court was informed by the petitioner's counsel, on instructions, that the Member Finance, after considering an Advance Ruling from the Telangana State Authority and Circular No. 178/10/2022 issued by the Ministry of Finance, had concluded that the incidence of GST tax is not attracted to the subject transaction. The petitioner requested an adjournment to formally place this decision on record and to explore amicable resolution of the controversy, referencing a letter dated 08.03.2024. The Court granted the adjournment and directed that a specific official, the author of the letter dated 08.03.2024, would join the proceedings through video conferencing on the next date of hearing. No final decision on the merits of the GST applicability was rendered in this order; it was an interim order for adjournment.
Key Issues
1. Whether the subject transaction is exigible to Goods and Services Tax (GST) under the relevant provisions of the CGST Act and SGST Act. The petitioner (NHAI) argued that based on an Advance Ruling from the Telangana State Authority and Circular No. 178/10/2022 issued by the Ministry of Finance, the Member Finance has concluded that GST is not attracted to the transaction in question. The petitioner sought to place this decision on record and explore amicable resolution. The respondent (SRC Projects Pvt. Ltd.) did not record any specific arguments in the judgment provided. The judgment only notes that the petitioner's counsel sought an adjournment to place the competent authority's decision on record and to take instructions regarding amicable resolution.
Sections Cited
CGST Act, SGST Act
AI-generated summary — verify with the full judgment below
$~9 and 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + O.M.P. (COMM) 210/2019 & I.A. 3300/2025
NATIONAL HIGHWAYS AUTHORITY OF INDIA .....Petitioner
Through: Mr. Amit Singh Chauhan, Mr. Zafar Khurshid, Mr. Udit Chauhan, Mr. Arindam Bharadwaj, Advocates with Mr. S. Mukhopadhyay, DGM (F&A), Mr. A.K. Srivastava, DGM, (F&A)
versus
SRC PROJECTS PVT. LTD
.....Respondent
Through: Ms. Padma Priya, Mr. Rishabh Sancheti, Mr. Shikhar Bhardwaj, Mr Armaan Arora, Advocates
10 + O.M.P. (COMM) 224/2019 & I.A. 3228/2025
NATIONAL HIGHWAYS AUTHORITY OF INDIA .....Petitioner
Through: Mr. Amit Singh Chauhan, Mr. Zafar Khurshid, Mr. Udit Chauhan, Mr. Arindam Bharadwaj, Advocates with Mr. S. Mukhopadhyay, DGM (F&A), Mr. A.K. Srivastava, DGM, (F&A)
versus
SRC PROJECTS PVT. LTD.
.....Respondent
Through: Ms. Padma Priya, Mr. Rishabh Sancheti, Mr. Shikhar Bhardwaj, Mr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/07/2025 at 12:02:20
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