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2024 (5) TMI 1250 - HC - GSTPermission for withdraal of petition - Misapplication of notification dated 02.06.2021 - levy of GST - petitioner was providing services to the Indian Navy - HELD THAT - The petition is dismissed as withdrawn with liberty as prayed for.
Issues Involved: Misapplication of notification dated 02.06.2021 by Adjudicating Authority, Liability of GST on services provided to Indian Navy, Failure to avail alternative remedy of appeal
The High Court considered a case where the petitioner contended that the Adjudicating Authority had misapplied a specific notification dated 02.06.2021. The petitioner argued that while the authority acknowledged services provided overseas through M/s James Fisher Defence Ltd in the UK, it also claimed services were rendered to the Indian Navy for Indian Vessels, leading to confusion regarding the liability of GST. The petitioner emphasized that if services were indeed provided to the Indian Navy, there should be no GST liability, or if any liability existed, it should be transferred to the Indian Navy. The petitioner further highlighted the recurring nature of the service provided, raising concerns about the erroneous order issued by the authority. The respondents, represented by counsel, raised a preliminary objection asserting that the petitioner had not pursued the alternative remedy of an appeal. In response to this objection, the petitioner's counsel sought permission to withdraw the petition with the liberty to file an appeal before the Appellate Authority. The petitioner also requested a directive for the Appellate Authority to promptly address the appeal. Consequently, the High Court dismissed the petition as withdrawn, granting the petitioner the liberty to approach the Appellate Authority for expedited consideration, taking into account the circumstances of the case.
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