2025 (10) TMI 159

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....e Petitioner: By Advs. Shri. Vancheeswara Iyer V., Shri. Hrishikesh V. For the Respondents: By Adv Adv V. Girishkumar, SC. JUDGMENT The petitioner is a registered dealer, under the provisions of the CGST and KGST Act. The petitioner had entered into a contract with the 9th respondent, for the purpose of collection and refining of bilge water from naval ships including INS Vikramaditya, under....

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.... without prior notice. This writ petition is submitted by the petitioner in such circumstances, seeking the following reliefs and seeking the amount deposited by the Material Organisation, Naval Base, Kochi: "(1) Declare that the collection and retention of Rs. 7,35,966/- by the Respondents towards GST is illegal, arbitrary, and without jurisdiction; (2) Direct the Respondents to refund the s....

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....n this writ petition cannot be entertained. This is mainly in view of the fact that, as far as the payment effected by the Navy to the Tax authorities is concerned, that can only be a dispute arising from the contract entered between the petitioner and the authorities. In other words, the debit of the same from the amounts receivable by the petitioner could only be treated as a matter relating to ....