The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited v. Union of India & Ors. [Petition(s) for Special Leave to Appeal (C) Nos. 23643-23644 of 2026 dated July 17, 2026] issued notice on the Special Leave Petitions as well as on the prayer for interim relief, in a challenge to the judgment of the Hon’ble Meghalaya High Court which had declined to entertain the writ petition against a GST demand of Rs. 112.39 Crores on annuity received from the National Highways Authority of India (“NHAI”) purely on the ground of availability of an alternate statutory remedy under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), where the Assessee contended that relegation to the appellate remedy is illusory since the appellate authorities are themselves bound by Circular No. 150/06/2021-GST dated June 17, 2021 issued under Section 168 of the CGST Act, the very Circular whose validity is under challenge and which already stands quashed by the Hon’ble Karnataka High Court.
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