GST exemption for dredging and desilting services left open after appeal was disposed of without merits findings.

An AAAR disposed of an appeal concerning GST exemption for dredging and desilting services without expressing any view on the merits, because the same transaction had already been considered in separate statutory proceedings. The substantive exemption question was left open for determination in accordance with law, and the authority declined to record findings on that issue.

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Issues: Whether the appeal against the advance ruling on GST exemption for dredging and desilting services should be decided on merits when the same transaction had already been taken up in separate statutory proceedings, and whether the Authority should refrain from recording findings on the exemption question.

Outcome: The appeal was disposed of without any opinion on the merits, and the substantive exemption issue was left open for consideration in accordance with law.

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