National Highways Authority Of INDIA vs. Src Projects PVT. LTD
Facts
The Petitioner, National Highways Authority of India (NHAI), has 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 involve a dispute concerning Goods and Services Tax (GST). During the hearing, counsel for NHAI informed the Court that following a Note No. '97' and considering an Advance Ruling from the Telangana State Authority and Circular No. 178/10/2022 issued by the Ministry of Finance, the Member Finance concluded that GST is not attracted to the transaction in question. NHAI sought an adjournment to place the competent authority's decision on record and to explore amicable resolution, referencing a letter dated 08.03.2024. The author of this letter is to join the proceedings via video conference on the next date.
Held
The Court did not make a definitive finding on the core issue of GST applicability in this hearing. Instead, the Petitioner, NHAI, through its counsel, informed the Court that the Member Finance, after considering an Advance Ruling from the Telangana State Authority and Ministry of Finance Circular No. 178/10/2022, had concluded that GST is not attracted to the subject transaction. The Court granted NHAI's request for an adjournment to formally place this decision on record and to explore possibilities of an amicable resolution, in light of a letter dated 08.03.2024. The author of this letter is directed to join the proceedings via video conference on the next date. No specific operative directions were issued other than the adjournment and the requirement for the DGM (Technical) to join the proceedings.
Key Issues
1. Whether GST is attracted to the subject transaction, as per the conclusion reached by the Member Finance of NHAI. This issue hinges on the interpretation and application of relevant GST provisions and administrative pronouncements. The Petitioner (NHAI) argues, based on the Member Finance's conclusion, that GST is not attracted. This conclusion is supported by an Advance Ruling from the Telangana State Authority and Circular No. 178/10/2022 issued by the Ministry of Finance. The Respondent's arguments are not recorded in this excerpt, as the matter was adjourned for NHAI to place its decision on record and explore amicable resolution.
Sections Cited
Circular No. 178/10/2022
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$~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 07/07/2025 at 12:10:41
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