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MIL VEHICLES AND TECHNOLOGIES PRIVATE LIMITED vs. DEPUTY COMMISSIONER GST DELHI EAST COMMISSIONERATE & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Sachit Jolly

Abhyudaya Shankar Bajpai

Aditya Rathore

Res. Counsel

Harpreet Singh

Suhani Mathur

Petitioner / Applicant	MIL VEHICLES AND TECHNOLOGIES PRIVATE LIMITED
Respondent	DEPUTY COMMISSIONER GST DELHI EAST COMMISSIONERATE & ANOTHER
Court	Delhi High Court
State	Delhi
Date	May 3, 2024
Order No.	W. P. (C) 6238/2024
Citation	2024(5) TAXREPLY 9732
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ORDER
ORDER CM APPL. 25985/2024 (for exemption) Exemption allowed, subject to all just exceptions. This application stands disposed of. W.P.(C) 6238/2024 1. Learned counsel for the petitioner submits that Adjudicating Authority has misapplied the notification dated 02.06.2021. He submits that on the one hand, the adjudicating authority has held that services are being provided by the petitioner overseas through M/s James Fisher Defence Ltd which is situated in UK and on the other has held that services are being provided to Indian Navy for Indian Vessels. 2. Learned counsel submits that in case petitioner was providing services to the Indian Navy, there was no question of any liability of GST and if there was any liability the same would be passed on to the Indian Navy and on both counts, the order is erroneous. He further submits that since the service has been provided over a period of time, the liability if any, is of recurring nature. 3. Learned counsel app....