GST on Build Operate Transfer Annuity

M/s Jorabat Shillong Expressway Limited v. Union of India & Ors., WP(C) No. 245 of 2024, decided by the High Court of Meghalaya at Shillong on 2 June 2026. 

The petitioner challenged Order-in-Original No. 01/Additional Commissioner/CGST Shillong/2024-25 dated 18 April 2024 passed under Section 74 of the CGST Act, along with the underlying show cause notice seeking GST, interest and penalty on annuity receipts received from the National Highways Authority of India (NHAI) under a BOT (Annuity) highway concession agreement.