2023 (5) TMI 813 - SCH - Service Tax

Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these forms cannot be issued with retrospective effect - HELD THAT - The judgment relied upon in GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER VERSUS UNION OF INDIA AND OTHERS 2019 (8) TMI 748 - TELANGANA AND ANDHRA PRADESH HIGH COURT decided by the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh was challenged under Article 136 (in a SLP(C) Dy. No. 22140 of 2019) which was dismissed by this Court on 26.07.2019. Following the said decision, this Court holds that there is no merit in the appeal. Appeal dismissed.

Summary

The Supreme Court of India dismissed an appeal challenging a judgment from the High Court of Judicature at Hyderabad. The appeal was under Article 136 and was dismissed on 26.07.2019. All pending applications were disposed of.