Plus Max Duty Free (Madurai) Private Limited vs. Principal Chief Commissioner Of GST And Central Excise
Held
The Court held that Duty Free Shops located outside the customs frontiers of India cannot be subjected to indirect tax. Any such levy is unconstitutional and the shops are entitled to a refund without technical objections like limitation.
Facts
The petitioner operates Duty Free Shops and paid GST on amounts paid to the Airport Authority under a license agreement. The petitioner believed GST was not payable based on a prior tribunal ruling. The GST department took a contrary stand, considering the sales as inter-state supply.
Key Issues
Whether GST is payable on amounts paid by Duty Free Shops to Airport Authorities for premises located outside the customs frontiers of India.
Sections Cited
Article 286
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.04.2023 CORAM: THE HONOURABLE MS.JUSTICE P.T.ASHA and W.M.P.(MD) No.8534 of 2023 Plus Max Duty Free (Madurai) Pvt. Ltd., 86/18, Royal Complex, Sankari Road, Seetharampalayam, Tiruchengode, Tamil Nadu-637 209, Rep., by its Authorised Signatory, S.Saravanan. .. Petitioner in all W.Ps. Vs. 1.Principal Chief Commissioner of GST & Central Excise, 26/1, Uthamar Gandhi Road, Thousand Lights West, Nungambakkam, Chennai, Tamil Nadu-600 034. 2.The Commissioner of Commercial Taxes, Ezhilagam, Chennai-600 005. 3.The Joint Commissioner (CT), Madurai Division, Commercial Taxes Building, Dr.S.V.K.S.Thangaraj Salai, Madurai-625 020. ___________ https://www.mhc.tn.gov.in/judis
Airport Authority of India, Madurai International Airport, Madurai-625 012. .. Respondents in all W.Ps. Prayer in W.P.(MD) No.9591 of 2023: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Declaration, declaring that no Goods and Services Tax (GST)
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