GST Liability on Construction of Mauritius Supreme Court: Madras HC Dismisses Writ as Premature,...

The Madras High Court has dismissed a writ petition seeking to quash a show-cause notice regarding GST liability on the construction of the Supreme Court of Mauritius. The court deemed the petition "premature," directing the petitioner to file a detailed reply to the tax authorities first. The company, a Chennai-based firm, argued that the construction project was executed entirely in Mauritius and should not be subject to Indian GST. The Directorate General of GST Intelligence (DGGI), however, contended that since both the service provider and recipient were Indian entities, the transaction was taxable in India. The court emphasized that such factual issues must be adjudicated by the authorities after a proper reply is filed.