SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular

Last updated: 30 July 2026

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Quick Summary

The Supreme Court is reviewing a case where a company challenged a GST demand, arguing that appealing to tax authorities would be futile. The company contends that the appellate authorities are bound by a specific GST circular that is itself under challenge and has been quashed by another High Court. The Supreme Court has issued notice to examine whether an assessee can be directed to pursue an appellate remedy when the core of the dispute involves the validity of a binding circular.

Court :
Supreme Court of India

Brief :
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.

Citation :
Petition(s) for Special Leave to Appeal (C) Nos. 23643-23644 of 2026 dated July 17, 2026

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Attached File : 671907_6050_sc_hc_jorabat_shillong_expressway_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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