Authority Directed to Consider Appeal Filed by Assessee Against Order Passed by AO | HC
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- Last Updated on 17 March, 2025
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Case Details: CG Tollway Ltd vs. Union of India - [2025] 172 taxmann.com 167 (Rajasthan)
Judiciary and Counsel Details
- Chandra Prakash Shrimali & Pushpendra Singh Bhati, JJ.
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Bharat Rai Chandani, Jitendra Mohan Choudhary for the Petitioner.
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Mahaveer Bishnoi, AAG, Anirudh Singh Shekhawat, Uttam Singh Rajpurohit & Mukesh Rajpurohit, Dys.SG for the Respondent.
Facts of the Case
The petitioner, a Special Purpose Vehicle (SPV), was formed for the execution of a road construction project. The project was awarded by National Highways Authorities of India (NHAI) on the Built, Operate & Transfer (BOT) Model. Under the BOT contract, the SPV constructs and maintains the road during the concession period and is given toll collection rights to recover the costs so incurred. The SPV has further sublet the work of construction and maintenance of the highway to its parent company. During the audit, the authority found that the petitioner had declared ITC as available but ineligible in the Annual Return but failed to produce any documentary evidence regarding ineligible ITC as listed in the Annual Statement. The petitioner contended that it had not provided any construction services to NHAI and was not entitled to any claim of ITC under GST. It reversed the ITC in the respective month while filing the GST returns. The matter reached the Rajasthan High Court.
High Court Held
The High Court held that the authority had passed the order based on the audit report and the petitioner had agreed to file an appeal against such order. The counsel for the petitioner submitted that the petitioner was ready to file an appeal and the respondents shall consider the same keeping in mind the Audit Reports passed by the State of Gujarat and the State of Karnataka. The learned AAG also assured the Court that if an appeal is brought by the petitioner, the same shall be considered strictly in accordance with the law while keeping in mind the above referred circular, audit reports and all the other relevant laws. Accordingly, the writ petitions were disposed of with a direction to the petitioner to move an appeal against the final orders passed by the authority. The appeal shall be decided expeditiously, preferably within a period of 3 months from the date of filing of the same strictly in accordance with the law.
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This is an insightful update on tax litigation! Understanding the HC’s direction to consider the appeal provides clarity for taxpayers dealing with assessment orders.