Flemingo Dutyfree Shop PVT.LTD vs. Union Of INDIA
Held
The Court directed that the petitioner need not pay GST on concession fees for the period prior to 28.02.2021, as they would be entitled to a refund of Input Tax Credit. From 01.03.2021, the petitioner must pay GST and then claim a refund.
Facts
The petitioner operates duty-free shops at Tiruchirappalli International Airport and was paying GST on concession fees to the airport authority. The petitioner sought a direction not to impose GST on these fees and for a refund of amounts already paid.
Key Issues
Whether GST is applicable on concession fees paid by duty-free shops to airport authorities, and the procedure for claiming refunds of Input Tax Credit.
Sections Cited
Section 54(3), Rule 89
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11.03.2021 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P (MD)No.2129 of 2018 and WMP(MD)No.2373 of 2018 & 2980 of 2019 Flemingo Dutyfree Shop Private Limited, Rep.by its Asst.Vice President R.Murali Duty Free Shop at Tiruchirappalli International Airport, Tiruchirappalli.
... Petitioner Vs. 1.Union of India, Rep.by the Secretary, Ministry of Finance, North Block, New Delhi – 110 001. 2.State of Tamil Nadu, Rep.by the Secretary, Ministry of Finance, Finance Department, Secretariat, Chennai – 600 009. 3.Airports Authority of India, Rep.by its Chairman, Rajiv Gandhi Bhavan, Safdarjung Airport, New Delhi – 110 003. 4.Airport Director, Tiruchirappalli International Airport, Tiruchirappalli, Tamil Nadu – 620 007. ... Respondents Prayer: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the respondents not to impose Goods and Service Tax under the Central Goods and Service Tax Act, 2017, the Integrated Goods and Service Tax Act, 2017, the Tamil Nadu Goods and Service Tax Act, 2017 and other Rules thereunder to the Petiti
The judgment continues below.
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