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A1 CUISINES PRIVATE LIMITED vs. UNION OF INDIA, AND STATE OF MAHARASHTRA
(Bombay High Court)

Hon'ble Judges:

P. N. DESHMUKH
SWAPNA JOSHI
Pet. Counsel
S. Kantawala
A.m.sudame
Res. Counsel
S.a.chaudhari
A.d.sonak

Petitioner / Applicant

A1 CUISINES PRIVATE LIMITED
Respondent UNION OF INDIA, AND STATE OF MAHARASHTRA
Court Bombay High Court
State

Maharashtra

Date Nov 28, 2018
Order No.

Writ Petition No. 8034 Of 2018

Citation

2018(11) TAXREPLY 2760
Original Order
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ORDER

1. Present petition is filed by the petitioner seeking issuance of Writ of Mandamus directing the respondents to exempt the petitioner from charging applicable taxes under the GST Legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on input supplies and input services from the retail shop which the petitioner intends to set up at the Domestic Security Hold Area at Dr.Babasaheb Ambedkar International Airport (hereinafter referred to as “the Nagpur Airport”). 2. It is submitted that presently sale of similar products to international passengers are permitted without levy of Customs duty and applicable taxes under the CGST/IGST/SGST from the duty free shops located in the arrival and departure halls of “International Airports” in India. Petitioner, therefore, claims that similar benefit should be granted to him so that he can sell the products to International passengers who commence....

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