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<h1>Supreme Court Rejects Special Leave Petition, Maintains Lower Court's Stance on GST Interpretation Without Detailed Examination</h1> SC dismissed the SLP, upholding the HC's decision without delving into the specifics of the GST notification or the interpretation of 'licence to occupy ... Dismissal of special leave petition - affirmation of High Court view - exemption under Notification No. 12 of 2017-CT (Rate) - scope of the expression 'licence to occupy land is a supply of services' in Clause 2(a) of Schedule IIDismissal of special leave petition - affirmation of High Court view - The special leave petition filed by the Builders Association of Navi Mumbai is dismissed and the view of the High Court affirmed. - HELD THAT: - The Supreme Court found no good ground to take a different view from that expressed by the High Court and therefore dismissed the special leave petition. The Court's conclusion is confined to its agreement with the High Court's decision; it did not undertake fresh examination of matters which were the subject of separate contentions.Special leave petition dismissed; High Court view maintained.Exemption under Notification No. 12 of 2017-CT (Rate) - scope of the expression 'licence to occupy land is a supply of services' in Clause 2(a) of Schedule II - Questions concerning the exemption under Notification No. 12 of 2017-CT (Rate) and the scope and ambit of Clause 2(a) of Schedule II were not examined and are left open for consideration. - HELD THAT: - The Court expressly refrained from examining (a) the exemption purportedly granted by Notification No. 12 of 2017-CT (Rate) dated 28.06.2017 effective 01.07.2017, and (b) the scope and ambit of the expression in Clause 2(a) of Schedule II that 'licence to occupy land is a supply of services'. Both matters were left open, not adjudicated upon, and remain available for future determination.Issues regarding the stated exemption and the scope of Clause 2(a) of Schedule II left open for future adjudication.Final Conclusion: The special leave petition is dismissed with the Supreme Court concurring with the High Court's view; however, the Court did not decide the question of the Notification No. 12 of 2017-CT (Rate) exemption nor the scope of the Clause 2(a) Schedule II expression 'licence to occupy land is a supply of services', and those matters remain open. The Supreme Court dismissed the special leave petition, stating that they do not find any reason to take a different view than the High Court. They clarified that they have not examined the exemption granted by Notification No. 12 of 2017-CT (Rate) and the scope of the expression 'licence to occupy land is a supply of services' under the Central Goods and Services Act, 2017.
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