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CENTRAL GST DELHI III vs DELHI INTERNATIONAL AIRPORT LTD

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 19 May 2023. The registry identifies it as Diary No. 36251/2019. The bench of 2 comprised Justice Dipankar Datta and Justice S. Ravindra Bhat.

The disposal recorded by the registry is "Appeal dismissed; orders of CESTAT upheld". The record refers to 4 enactments, among them Finance Act, 1994, Airports Authority of India Act, 1994 and Airports Economic Regulatory Authority of India Act, 2008. 6 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 36251/2019
Date of decision
Decision year2023
Bench
  • HON'BLE MR. JUSTICE DIPANKAR DATTA
  • HON'BLE MR. JUSTICE S. RAVINDRA BHAT
PetitionerCENTRAL GST DELHI III
RespondentDELHI INTERNATIONAL AIRPORT LTD
DisposalAppeal dismissed; orders of CESTAT upheld
Reportingreportable
Acts
  • Finance Act, 1994
  • Airports Authority of India Act, 1994
  • Airports Economic Regulatory Authority of India Act, 2008
  • Aircraft Rules, 1937
Sections
  • Section 22A of the Airports Authority of India Act, 1994
  • Section 65(105)(zzm) of the Finance Act, 1994
  • Section 68(1) of the Finance Act, 1994
  • Section 67 of the Finance Act, 1994
  • Section 13 of the Airports Economic Regulatory Authority of India Act, 2008
  • Rule 88 and 89 of the Aircraft Rules, 1937

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