GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circula

The Rajasthan High Court directed an appeal to the proper authority regarding a GST Build-Operate-Transfer (BOT) model construction agreement, light audit reports, and government circulars. This clarifies the appropriate forum for appeals in such matters. The court's direction ensures that the appeal is heard by the correct authority. This emphasizes the importance of understanding jurisdictional aspects of legal proceedings.