JUDGMENT :

1. Heard Sri Atin Krishna petitioner-in-person, Sri Savitra Vardhan Singh, learned counsel for the Union of India-respondent no.1 Sri Manish Mishra, learned counsel for the State-respondent no.2 and Sri Sameer Rohatgi, learned counsel for the respondent no.3.

2. This petition is filed in public interest seeking to ensure that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "SGST Act") and Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as "IGST Act") are implemented in proper manner qua the duty free shops (hereinafter referred to as "DFS") operated at Chaudhary Charan Singh International Airport, Lucknow (hereinafter referred to as "Airport") by respondent no.3.

3. The petitioner submitted that due to the misinterpretation of the provisions of CGST/SGST/IGST Acts, (GST Act), the public exchequer is being made to suffer huge financial loss and therefore, it is necessary in public interest that this Court provides true and correct interpretation of the applicable provisions of the aforesaid enactments so as to ensure that the