Summary / Headnotes
Held - The Supreme Court dismissed the Special Leave Petition in limine, thereby affirming the Bombay High Court’s ruling that sales made to international passengers from shops located at domestic airports or Domestic Security Hold Areas (DSHA) are liable to GST. The High Court had reasoned that such passengers had not yet crossed immigration, and thus, the goods could not be treated as exports under GST law. Additionally, there was no mechanism for Customs at the international airport to verify whether goods bought at domestic airports were actually exported. Consequently, the apex court upheld the taxability of such supplies under Sections 7 and 9 of the CGST Act, 2017, ruling in favour of the revenue (Para 1).
In favour of revenue
AI Summary of the Case
Question Answered
Issue 1: Whether the impugned High Court order required interference by the Supreme Court under Article 136.
Views: SLP dismissed in limine. No interference found necessary (Para 1).
Judgment
IN THE SUPREME COURT OF INDIA
BEFORE THE BENCH OF
Mr. A.K. Sikri and
Mr. S. Abdul Nazeer, JJ.
A1 Cuisines Pvt. Ltd
Versus
Union of India
Petition(s) for Special Leave to Appeal (C) No. 33011 of 2018, dated 14-12-2018
REPRESENTED BY:
Mr. Mukul Rohatgi, Sr. Adv. and
Mr. Ranjit Kumar Sharma, AOR for the Petitioner.
[Order].- The Special Leave Petition is dismissed.
2. Pending applications, if any, stand disposed of.