2021 (3) TMI 1028

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....WMP(MD)No. 2373 of 2018 & 2980 of 2019 - -<br>GST<br>THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For the Petitioner : Mr.V.Sridharan, Senior Counsel for Mr.S.P.Maharajan For the Respondents : Mr.G.Rajaraman for R1 Mr.C.Godwin for R3 & R4 Mr.G.Arjunan for R2 ORDER Heard Mr.V.Sridharan, learned Senior Counsel representing Mr.S.P.Maharajan for the petitioner, Mr.G.Rajaraman, Central Governm....

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....nuary 2018 and on 16.02.2018, this Court granted an order of interim injunction restraining the airport authority from collecting GST from the petitioner herein. 3.The learned Senior Counsel appearing for the petitioner submitted that following the introduction of the GST regime, the petitioner was paying the concession fee under the petition mentioned agreement and also GST to the airport auth....

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.... originally wanted to question the said decision before the apex court. But then, the central government declined to grant permission. The said decision was followed by the Hon&#39;ble Kerala High Court. In a batch of writ petitions filed by the petitioner herein and others (WP(C)No.13237 of 2020 (D) in Flemingo Dutyfree Shop Private Limited vs. Union of India) and etc.,) the Kerala High Court vid....

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.... onwards. As per the reasoning assigned in para 37 of the judgment referred to above in Sandeep Patil, the petitioner shall pay the GST on input services including Concession Fee to respondent No.4 and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of the Central Goods and Services Tax Act, 2017 and Kerala Goods ....