Flemingo Dutyfree Shop Private Limited & Anr. Vs Union of India & Ors
Date: July 28, 2024
Subject Matter
GST on the Concession Fee collected by the Airport Authority on Duty Free Shops: Dept directed to sanction refund as the whole matter is revenue-neutral
Summary
The petitioners challenged the requirement to pay GST on license fees for operating the duty-free shops, arguing that since the shops are beyond the customs barrier, they should not be subject to local taxes. - Several High Courts, including Punjab &…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned Senior Advocate Mr. Saurabh Soparkar with learned advocate Mr. Kunal Nanavati and learned advocate Mr. Kaustubh Srivastava for Nanavati Associates for the petitioners, learned advocate Mr. Chirayu Mehta for the respondent No.1, learned Assistant Government Pleader Mr. Raj Tanna for the respondent No.2, learned Senior Advocate Mr.…