Plus Max Duty Free (Madurai) Pvt. Ltd. Vs Principal Chief Commissioner of GST
Date: April 24, 2023
Subject Matter
Duty Free Shops, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional
Summary
In the case of Plus Max Duty Free (Madurai) Pvt. Ltd. vs Principal Chief Commissioner of GST & Central Excise, the petitioner, who operates Duty Free Shops in various airports, sought relief from the GST levied on amounts paid under a License Agr…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Considering the fact that the issue involved in all the three writ petitions is one and the same and the petitioner is also one and the same, a common order is passed in these writ petitions. 2.1. W.P.(MD) No.959 1 of 2023 is filed for the issue of a Writ of Declaration, declaring that no Goods and Services Tax (GST) is payable on the amounts pa…