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FLEMINGO DUTY FREE SHOP PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN

Pet. Counsel

V.sridharan

S.p.maharajan

Res. Counsel

G.rajaraman

C.godwin

G.arjunan

Petitioner / Applicant	FLEMINGO DUTY FREE SHOP PRIVATE LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Mar 11, 2021
Order No.	W.P (MD)No.2129 of 2018 and WMP(MD)No.2373 of 2018 & 2980 of 2019
Citation	2021(3) TAXREPLY 4009
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ORDER
Heard Mr.V.Sridharan, learned Senior Counsel representing Mr.S.P.Maharajan for the petitioner, Mr.G.Rajaraman, Central Government Standing Counsel for R1, the learned Government Advocate Mr.G.Arjunan for R2 and the learned counsel Mr.C.Godwin for the third and fourth respondents. 2.The petitioner is a company incorporated under the Companies Act, 1956 and it is operating duty free shops in the various airports in India. The case on hand pertains to the duty free shop run by the petitioner at Trichy International Airport. The question raised in the writ petition is regarding the applicability of Central Goods and Service Tax Act, 2017 and the Integrated Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 and other Rules framed thereunder on the concession fees paid by the petitioner to the airport authority under the petition mentioned agreement. This writ petition was filed in January 2018 and on 16.02.2018, this Court granted an order of interim i....