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BHARGAV D. KARIA, NIRAL R. MEHTA
Flemingo Dutyfree Shop Private Limited – Appellant
Versus
Union Of India – Respondent
ORDER :
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. 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.Shalin Mehta with learned advocate Ms.Aditi Raol for the respondent Nos.3 and 4.
2. Learned Senior Advocate Mr.Saurabh Soparkar for the petitioners has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith.
3. As per the aforesaid draft amendment, the prayer made in this petition is modified and the petition is restricted to the same in view of the subsequent developments which have taken place after filing of this petition as under:
The court established that GST on duty-free shop concession fees is revenue neutral, allowing for input tax credit claims and refunds.
Duty Free Shops at international airports are deemed outside Indian customs frontiers and thus not subject to service tax, making any imposed tax unconstitutional.
Service tax under the reverse charge mechanism is not leviable on payments for import of goods, accounting accrual entries, or services consumed outside the taxable territory. Furthermore, where the ....
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
The rejection of refund claims without providing an opportunity of being heard was a violation of the proviso to sub-rule (3) of rule 92 of the CGST Rules and the principles of natural justice, rende....
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
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